%0 Journal Article %T Convergence Problems of the Cash Flows Statement Preparation Methods Under the Russian and International Financial Reporting Standards %A Kalacheva, O.N. %A Smelova, S.E. %K IFRS, RAS, statement of cash flows, cash flows, indirect method, direct method. %J Auditor %D 2018 %N 4 %P 4 %I INFRA-M Academic Publishing LLC.