SPECIFICS AND PECULIARITIES OF THE BULGARIAN ‘REPORT ON CASH FLOWS’ AND THE RUSSIAN ‘REPORT ON THE MOVEMENT OF MONETARY FUNDS’ IN ACCORDANCE WITH NATIONAL ACCOUNTING STANDARDS
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
University of Economics – Varna
(kafedra „Buhgalterskiy uchet“, glavnyy assistent)
employee
Saint Petersburg State University of Economics (kafedra „Statistiki, ucheta i audita“)
doctoral candidate
Russian Federation
employee
Saint Petersburg State University of Economics (kafedra „Statistiki, ucheta i audita“)
doctoral candidate
Russian Federation
Type:
Article
Pages:
from
to
Status:
Received:
15.11.2025
Accepted:
15.11.2025
Published:
17.11.2025
Subject area:
VAK Russia 5.2.3
UDC 33
UDC 336.63
UDC 33
UDC 336.63
Language:
Russian
Keywords:
statement, cash, analysis, accounting.
Abstract (English):
This article examines the specifics and peculiarities of preparing and presenting the cash flow statement in Bulgaria and the cash flow statement in Russia. The aim of the study is to identify the similarities and differences between national approaches to reflecting the movement and structure of cash flows in accordance with current accounting standards. The analysis is based on the provisions of the Bulgarian National Accounting Standards (SS 7) and Russian PBU 23/2011, as well as the specifics of IAS 7. The obtained results allow us to identify the specifics of presenting cash flow information and draw conclusions about the degree of harmonization of national accounting systems. JEL Classification: M41, M42, M48
This article examines the specifics and peculiarities of preparing and presenting the cash flow statement in Bulgaria and the cash flow statement in Russia. The aim of the study is to identify the similarities and differences between national approaches to reflecting the movement and structure of cash flows in accordance with current accounting standards. The analysis is based on the provisions of the Bulgarian National Accounting Standards (SS 7) and Russian PBU 23/2011, as well as the specifics of IAS 7. The obtained results allow us to identify the specifics of presenting cash flow information and draw conclusions about the degree of harmonization of national accounting systems. JEL Classification: M41, M42, M48
Keywords:
statement, cash, analysis, accounting.
statement, cash, analysis, accounting.
