TY JOUR TI Convergence Problems of the Cash Flows Statement Preparation Methods Under the Russian and International Financial Reporting Standards KW IFRS KW RAS KW statement of cash flows KW cash flows KW indirect method KW direct method. JO Auditor AU Kalacheva, O.N. AU Smelova, S.E. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.