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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
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: https://human.snauka.ru/en/2014/12/8578
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