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Multidesign method of the account of a money flow

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Authors


Chief specialist financial and economic management
Russia, Central Research Institute of Chemistry and Mechanics
[email protected]


Doctor of Economic Sciences, professor, academician of PAE, Director, Center for Fundamental and Applied Research
Russia, South Urals State University
[email protected]

Abstract

In clause the analytical opportunities of the registration data on movement of money resources being a basis of the reporting are considered. The multidesign method of the account of a money flow allowing is submitted to improve analytical opportunities registration given, working, regulated and administrative forms, to realize continuity of scheduled and actual structure of the data. The steps on rapproachement of the regulated reporting with norms IFRS are concretized.

Keywords

money flows, detailed elaboration, continuity, analytical attributes, multidesign method, main managers of budget means, IFRS.

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Onokoj Tat'jana Jur'evna , Chernenko Aleksej Fedorovich
Multidesign method of the account of a money flow// Modern Management Technology. ISSN 2226-9339. – #10 (46). Art. # 4605. Date issued: . Available at: https://sovman.ru/en/article/4605/

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References

  1. International standard of the financial reporting (IAS) 1 «Representation of the financial reporting» (is entered into action in territory of Russian Federation by the Order of the Ministry of finance of Russia from 25.11.2011 №160н) [Mezhdunarodnyj standart finansovoj otchetnosti (IAS) 1 «Predstavlenie finansovoj otchetnosti» (vveden v dejstvie na territorii Rossijskoj Federacii Prikazom Minfina Rossii ot 25.11.2011 №160n)].
  2. Generalova N.V. Application of professional judgement in the different periods of development of normative regulation of book keeping in Russia [Primenenie professional’nogo suzhdenija v raznye periody razvitija normativnogo regulirovanija buhgalterskogo ucheta v Rossii]. N.V. Generalova, S.N. Karel’skaja. The International book keeping.  2013.  №33. pp. 10–19.