Transformation of cash and cash equivalents within the framework of international standards

The article discusses how to translate Russian financial statements into financial statements prepared in accordance with international financial reporting standards using the Cash Flow Statement as an example of the organization under study. The concept of cash and cash equivalents is considered, as well as the division of cash flows into three types of activities: operational, investment and financial. A study of the compilation of ODDS in Russian practice and in the international. As a result, a conclusion is drawn on the differences in the approaches of different practices to the preparation of this reporting form.