Statement of cash flows: essence, content and formation according to Russian and international standards

This article discusses the theoretical issues of the content and order of formation of the cash flow statement. The relevance of the study is that the statement of cash flows is an integral part of the analysis of the enterprise. The management of any enterprise should always exercise timely and sufficient control over the movement of funds in order to achieve the desired results of economic activity and sustainable financial condition. The object of the study is the formation of a cash flow statement. The purpose of this work is to study the content of the report, the rules of its completion in accordance with international and Russian standards.