INFORMATIONAL LIMITATIONS OF THE CASH FLOW STATEMENT AND WAYS TO ELIMINATE THEM

Compiled in accordance with international and national standards using the direct and indirect method, the “Cash Flow Statement” is not without certain information limitations.Also, the indicators of this report are filled in by sampling data from numerous accounts for cash and non-cash transactions. Having information limitations in the report and filling out its indicators based on the above procedure, naturally, do not provide a complete guarantee in providing investors, owners, and managers of enterprises with reliable information, respectively, and in making real decisions. Considering the current existence of such a situation at every enterprise, this article explores ways to improve the “Cash Flow Statement” in form and content, as well as expand its information capabilities.