INFORMATION FUNCTION «CASH FLOW STATEMENT» AND THE PROBLEM OF THE FORMATION OF ITS INDICATORS
Abstract
The information value of report «Cash flow statement» is disclosed in the article, the possibility and expediency of applying the algorithm of forming folded cash flow on value- added tax in the «Cash flow statement» are substantiated.
About the Authors
A. V. Yatsuk
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
PhD in Economics, Associate Professor, Department of Accounting, Novosibirsk State University of Economics and Management, Novosibirsk, Russia
V. V. Ostapova
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
PhD in Economics, Professor, Novosibirsk State University of Economics and Management, Novosibirsk, Russia
References
1. Buhgalterskaja otchetnost’ organizacii (PBU 4/99). [Jelektronnyj resurs]: prikaz Minfina RF ot 06.07.1999 g. No 43n (red. 08.11.2010 g.) // Dostup iz SPS «Konsul’tantPljus».
2. Krasnova M.V. Analiz denezhnyh potokov v sisteme upravlenija otnoshenijami s klientami // Audit i finansovyj analiz. 2009. No 4. P. 384–389.
3. O formah buhgalterskoj otchetnosti organizacij. [Jelektronnyj resurs]: prikaz Minfina RF ot 02.07.2010 g. No 66n (red. 06.04.2015 g.) // Dostup iz SPS «Konsul’tantPljus».
4. Otchet o dvizhenii denezhnyh sredstv (PBU 23/2011). [Jelektronnyj resurs]: prikaz Minfina RF ot 02.02.2011 g. No 11n // Dostup iz SPS «Konsul’tantPljus».
5. Fomicheva L.P. PBU 23/2011 «Otchet o dvizhenii denezhnyh sredstv // BUH.1S. 2011. No 6. [Jelektronnyj resurs]. URL: http://www.audit-it.ru/articles/account/reporting/a2/323320.html
Review
For citations:
Yatsuk A.V., Ostapova V.V. INFORMATION FUNCTION «CASH FLOW STATEMENT» AND THE PROBLEM OF THE FORMATION OF ITS INDICATORS. Vestnik NSUEM. 2016;(1):114-122. (In Russ.)
Email this article 
