Method of cash flow accounting

The paper presents the critical appraisal of an information value of the regulated accounting. The analytical potential of accounting data on cash flow is considered. The authors suggest a method of cash flow accounting, which helps to improve the analytical potential of accounting data, realize the succession of their planned and real structure. The suggested method consists in the application of a system approach to the cash flow accounting, which enables the formation of accounting data and report forms in terms of analytics, improvement of analytical capabilities and compliance with management requirements for information on the cash flow in the standard version of the Russian Accounting Standards. The method is based on the understanding of it as a cash flow method. It makes it possible to identify and reflect cash flows from the perspective of analytical requirements for information of the management system. The method uses a system change of analytical properties of accounting data. The analysis is carried out and measures for approaching the regulated accounting with the International Financial Reporting Standards are specified.