UDC 657

INFORMATION CAPABILITIES OF THE STATEMENT OF CASH FLOWS PREPARED IN ACCORDANCE WITH RUSSIAN AND INTERNATIONAL STANDARDS

Ikonnikova Olga Vladimirovna1, Boas Irina Lvovna2, Zykova Natalya Valeryevna3
1Northern (Arctic) Federal University, PhD in Economics, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University, senior Lecturer of Accounting and Auditing Department
3Northern (Arctic) Federal University, PhD in Economics, associate professor of Accounting and Auditing Department

Abstract
Report of Cash Flows is an important component of the accounting (financial) statements of the organization and effective tool for managing the assets of the organization. At present, the Russian accounting follows the path of convergence with International Financial Reporting Standards, however, some differences in the Russian and international practice of drawing up the test report still exist.

Category: Economics

Article reference:
Information capabilities of the statement of cash flows prepared in accordance with Russian and international standards // Humanities scientific researches. 2014. № 12. P. 2 [Electronic journal]. URL: http://human.snauka.ru/en/2014/12/8578

View this article in Russian

Sorry, this article is only available in Русский.

Поделиться в соц. сетях

0


Artice view count: Please wait

All articles of author «Иконникова Ольга Владимировна»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register