Comparison of requirements IFRS and RAS in part of the creating a report on cash flows in the current economic conditions

The article discusses issues of differences in the requirements of IFRS and RAS in the preparation of the cash flow statement. Identifies problems of convergence of the requirements of RAS and IFRS regarding this issue. As a result, directions are proposed for improving the requirements of RAS for drawing up a statement of cash flows in accordance with IFRS standards.