Abstract
The international finance statement standards provide two formats of information of cash flows presentation: direct and indirect. Each statement can be analyzed by means of a horizontal and vertical comparative analysis. In Russia, two methods of analysis of the statement of cash flows – direct and indirect – are used. The essence of the problem is that the format of reporting information on cash flow (or the method of report compilation) cannot act as the method of its analysis, and vice versa. It is recommended to consider the «indirect» method of analysis as the economic analysis (vertical and horizontal) of the statement of cash flows prepared by means of the indirect method. The article presents a practical example of the analysis of the cash flow statement of the conventional organization formed by the direct and indirect methods.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
