Ensuring the accounting reliablity for cash flow management

The article studies the issue of ensuring the accounting reliability for users who make any appropriate adequate monetary managerial decisions. In practice, the Russian accounting accuracy is related to (refers to) the requirements of the regulations, i.e., it applies the formal approach to ensure the accuracy of financial statements. Users of accounting reports analyze the relevant indicators that are reflected in the reports of the so-called "historical" value, i.e. on the basis of past events. When making the economic decisions figures of the present and future developments should be taken into consideration, but the Russian accounting rules do not imply them. Therefore reliability of financial reports is necessary for making adequate managerial decisions.