Maintaining management accounting for many modern enterprises has become an economically well-founded decision. While choosing the standards of keeping management accounting many enterprises prefer international standards of financial reporting. A report on cash flow statements is one of the obligatory forms included in a package of documents of financial reporting for the purpose of management accounting. In this article some peculiarities of making such a report on international standards are analyzed and also some analytical opportunities of a report on cash flow statements for the purpose of management accounting are dealt.