Mamedova G.K.Graduate Student, Department of Statistic, Accounting and Audit, the St. Petersburg State University mamedova1989@mail.ru
Importance. Due to the ever-changing economic situation the problem of determining the financial position of the company comes to the fore. Is becoming increasingly important cash flow analysis based on the data of the statement of cash flows. Informational significance of this report is increased by the fact that it is cash flows are one of the first indicators that allow to identify potential problems of the organization. Objectives. The study aims to identify the informational importance and the position held of the statement of cash flows as part of the Russian and international accounting (financial) statements. For this have been considered the location and methods of forming the statement of cash flows in the Russian legal framework in historical retroperspective. Has been investigated the methodology of reflection of the cash flows in accordance with IFRS (International Accounting Standard (IAS) 7 "Statement of Cash Flows"), US Generally Accepted Accounting Principles (Statement of Financial Accounting Standards (SFAS) 95 "Statement of Cash Flows"). Methods. In the present work with the using of the methods of comparison, analysis and abstraction have been investigated information capabilities of the statement of cash flows, depending on the methods of its preparation for the users of financial (accounting) statements in Russia and abroad. Results. In the result of research in the article has been offered the technique of qualification of the statement of cash flows, depending on the methods of its preparation. Have been suggested two options for qualification of the statement of cash flows: 1) an independent component of the financial statements, 2) part of the application to the balance sheet and the statement of financial results. Conclusions and Relevance. Has been drawn a conclusion that the position held (place) of the statement of cash flows in accounting (financial) statements depends on the method of its compilation.
Keywords: cash flows, Statement of cash flows, methods of showing the cash flows, International Financial Reporting Standards, US Generally Accepted Accounting Principles
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