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Making a report on cash flow statements for the purpose of management accounting by integration to the international standards of financial reporting


Svetlana Lozhkina
(about the author)

Lozhkina Svetlana Leonidovna –

Published in:
Russian Journal of Entrepreneurship
– № 5-1 / May, 2009



Keywords: cash flow statements, international standards of financial reporting, management accounting


Citation:
Svetlana Lozhkina (2009). Making a report on cash flow statements for the purpose of management accounting by integration to the international standards of financial reporting. Russian Journal of Entrepreneurship, 10(5), 52-56. — url: http://bgscience.ru/com/lib/1406


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Abstract:

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.








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