INFORMATION FUNCTION "CASH FLOW STATEMENT" AND THE PROBLEM OF THE FORMATION OF ITS INDICATORS
A.V. Yatsuk, V.V. Ostapova
Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, 630099, Russia
Keywords: бухгалтерская (финансовая) отчетность, информация, отчет о движении денежных средств, показатели отчетности, свернутый денежный поток, accounting (financial) statements, information, cash flow statement, reporting indicators, folded cash flow
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.
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