Importance In the modern conditions, the stability of functioning of the economic entities of the various economic levels to a wide extent depends on such factors as the efficiency of cash management, the operative control of financing of the projects and expenditures, analytical possibilities of the accounting data and report forms of flow of funds, which ensure an information support of the system of economic entities management. Objective The article is aimed at developing a method allowing to raise the analytical property of the accounting data and report forms of flow of funds to ensure the comparability of scheduled and actual structures of the money flow accounting, as well as at specifying the steps on convergence of the regulated reporting with the norms of the International Financial Reporting Standard (IFRS). Methods With the help of logic and empirical methods, we have analyzed information possibilities of the cash flow reporting, tendencies of convergence with the IFRS norms. Also, we have developed the multi-design method of the cash flow accounting for a wide range of the economic entities. Results The submitted multi-design method allows creating a uniform information basis of the statutory accounting and management accounting according to the Russian Accounting Standards (RAS), to realize the separate accounting of the projects and participants in terms of the monetary assets. Conclusions and Relevance The application of a multi-design method is an effective tool of money flow management for a wide range of the enterprises at all levels of economy. As a matter of practice, the multi-design method provides a methodical and information basis of process of automation of creation of the management accounting.
Generalova N.V., Karelskaya S.N. Primenenie professional'nogo suzhdeniya v raznye periody razvitiya normativnogo regulirovaniya bukhgalterskogo ucheta v Rossii [Use of professional judgment in different periods of the development of statutory regulation of accounting in Russia]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 33, pp. 10–19.
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