期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2022
卷号：2
期号：30
页码：39-45
DOI：10.29038/2786-4618-2022-02-39-45
语种：English
出版社：Lesya Ukrainka Eastern European National University
摘要：Introduction. Information about an entity's cash flows is useful because it provides users of financial statements with a basis for assessing the entity's ability to generate cash and cash equivalents and the entity's need to use those cash flows. Insufficient analytical nature of the Statement of Cash Flows and lack of sound practices on the relevance and reliability of some of its articles - negatively affect management decisions that will promote business development, create safe conditions for its operation in uncertainty and significant probability of stability risks now. cash flows and cash assets. The purpose of the article: to conduct a study of theoretical knowledge and current practices on accounting policies for the preparation of the Statement of Cash Flows under IFRS, to compare the compliance and differences in international and national standards on this topic, as well as to propose their own approaches to the management model. cash flows under IFRS.
关键词：cash and cash equivalents;Сash flows statement;accounting policy;IAS;operating activities;investing activities;financial activities
