statement of changes in financial position; source and application of funds statement; funds statement; source and use of funds statement; funds flow statement; changes in working capital statement


statement of changes in financial position; source and application of funds statement; funds statement; source and use of funds statement; funds flow statement; changes in working capital statement

фр. tableau de financement; tableau des flux

исп. estado de flujo de fondos; estado de fuentes y utilización de fondos; estado de cambios en la situación financiera

документ об изменениях финансового положения (компании, банка); отчет об источниках и использовании фондов; (баланс) отчет о движении средств; баланс движения оборотных средств

Документ, используемый в обычном бухгалтерском учете, в котором суммируются результаты финансовой и инвестиционной деятельности компании, включая и масштабы приращения средств предприятия в результате его функционирования за данный период времени, а также содержится полная информация об изменении финансового положения компании за данный период времени. Первый из приведенных выше английских терминов рекомендован американским Комитетом принципов бухгалтерского учета в 1971 г.; второй термин один из наиболее употребляемых Всемирным банком и МФК, а третий широко применялся в США еще до введения рекомендованного Комитетом принципов бухучета термина. Используются также и другие выражения.


Финансы и долги. — М.: Весь мир. 1997.

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