Отчет о движении денежных средств как одна из основных форм бухгалтерской финансовой отчетности

The article deals with the evolution of formation of the form “The report on the movement of funds”, its role and purpose according to the Russian and international standards for different users of bookkeeping (financial) reporting. The article notes the importance of the form of the funds movement report in the light of the changes in the legal system of the Russian Federation and in the light of the adoption of the Federal law on “the Bookkeeping operation”. The article gives the comparative characteristics of the order on making the Report on the funds movement according to the RAS (Russian Accounting Standards) 23/11 and IFRS (International Financial Reporting Standards) 7, the article notes the present difference. The analysis of the methods of the report making showed that the direct method is better to use for the internal users of the reporting. The external users of the bookkeeping report use both direct and indirect methods. The indirect method of the reporting on funds movement is often used in consolidated reporting.