DEVELOPMENT OF METHODS OF PREPARATION OF THE STATEMENT OF CASH FLOWS REFLECTING THE RELATIONSHIP BETWEEN PROFITS AND CASH FLOWS IN THE STATEMENTS OF THE ORGANIZATIONS OF THE REPUBLIC OF BELARUS
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Abstract
The relevance of using the indirect method of preparation of the statement of cash flows is justified. Preparation of the statement of cash flows, reflecting the relationship of profits and cash flow, is considered on a practical example. Proposed the transformational tables for the calculation of net cash flows by type of activity. As a result, obtained transformational tables combined into a single statement of cash flows prepared by indirect method.
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References
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