An example of calculating the cash flows of a company and shareholders, taking into account the data of accounting and management reports

The article examines the specifics of the formation and movement of cash flows of a company and its shareholders. An alternative method for calculating shareholder cash flows based on the outside accounting system is presented. The aspects of accounting for such flows based on the use of accounting (external) and management reporting are shown. The reasons for the differences in cash flows calculated using different accounting systems and documentary reporting are given. Recommendations are given on the use of this information in the process of valuation of the company’s capital.