Analysis of the relationship between profit and cash flow for small business enterprises based on the indicators statement of cash flows

The article discusses the possibility of using an indirect method to prepare a statement of cash flows based on the recommendations of IFRS for small and medium-sized businesses. The advantages of the indirect method are to study the effect of the balance sheet and the statement of financial performance on the change in net profit of the company as a result of its transformation into cash flow. The article considers the analytical possibilities of the statement of cash flows under the indirect method as the internal forms of the reporting for the enterprises of small and medium-sized businesses.