In the article, the information covered in the cash flow statement, the actual state of the reflection of items related to capital investments in the form of this report was studied, and recommendations were developed for the reflection of information on capital investments in the statement of cash flows. Also, international experiences reveal the issues of covering long-term assets such as investment property and biological assets in the cash flow statement.

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