Cash Flow Statement: Russian and International practice

Autor:	L. Shmarova, N. Grunina
Rok vydání:	2019
Předmět:	010302 applied physics business.industry 0103 physical sciences Accounting Cash flow statement 02 engineering and technology General Medicine Business 021001 nanoscience & nanotechnology 0210 nano-technology 01 natural sciences
Zdroj:	Auditor. 5:24-29
ISSN:	1998-0701
DOI:	10.12737/article_5daea16b7492a2.80096501
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4910930cc2fc1d43be8236c78e2f6865 https://doi.org/10.12737/article_5daea16b7492a2.80096501 Zobrazit plný text záznamu