Inspection of the quality of drawing up a report on the movement of necessary means in Russian companies

This article presents the author's methodology of a group of researchers of the Department of Corporate Governance and Finance of the National State University of Economics and Industry, allowing to evaluate the quality of the preparation of the cash flow statement. Using this methodology, an analysis of the quality of ODS in the industry of production and distribution of electricity, gas and water was carried out. Conclusions were made about the need to develop new analytical tools for assessing the reliability of public reporting.