employee
Th e article discusses the world practice of applying accounting standards for the formation of a cash flow statement. In particular, the requirements for providing information on cash flows in national accounting systems were studied: generally accepted accounting principles of the United States, international financial reporting standards and Russian standards.
cash fl ow statement, international financial reporting standards, generally accepted accounting principles, national accounting systems, reporting
1. Averchev I.V. MSFO. 1000 primerov primeneniya. — M.: Rid Grupp, 2011.
2. Dmitrieva I.M., Mashinistova G.E., Sobolev A.A., Harakoz Yu.K. Upravlencheskiy uchet i byudzhetirovanie v usloviyah perehoda rossiyskoy otchetnosti na MSFO: monografiya. – M.: Izdatel'stvo «AUDITOR», 2017.
3. Dmitrieva I.M., Mashinistova G.E., Harakoz Yu.K. Finansovyy i upravlencheskiy uchet v usloviyah perehoda na MSFO. Teoriya i praktika: monografiya. – M.: YuNITI-DANA, 2014.
4. Oficial'nyy sayt Ministerstva finansov RF [Elektronnyy resurs]. — URL: http://www1.minfin.ru/ru/accounting/accounting/legislation/positions/.
5. Oficial'nyy sayt Soveta po Mezhdunarodnym standartam finansovoy otchetnosti (IASB) [Elektronnyy resurs]. — URL: http://www.iasb.org/.
6. Oficial'nyy sayt Organizacii po Mezhdunarodnym standartam finansovoy otchetnosti (IFRS Foundation) [Elektronnyy resurs]. — URL: http://www.ifrs.org/.
