Home  Journals  International Accounting  3(249) - 2013 January

Analysis of the formation of cash flows in according to the IFRS and Russian standards

Available online: 29 January 2013

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

In the article the analysis of formation of cash flows is considered, comparison of methods of calculation of cash flows in International Financial Reporting Standards and domestic standards on operating, financial and investment activities of the company is given. The report format "Cash flows" as the tool of the internal analysis and company controlling is offered. The characterized tools are used for design, development and adoption of administrative decisions

Keywords: cash flows, reporting, analysis, controlling, IFRS

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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