Moscow, Russian Federation
, Russian Federation
Th e work deals with the issues of the Russian and International practice of preparation of cash fl ows statements of companies. It focuses on the historical aspects of the topic, and also compares and analyses the requirements of the standards governing the Cash Flow statement preparation process in Russia and abroad: (PBU) 23/2011 and IAS 7.
financial statements, cash flows, cash flow statements preparation, classification of cash flows, Russian accounting standards, international financial accounting standards
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