Applying IFRS 18 principles to prepare cash flow statements in Vietnamese enterprises: A case study of Vietnam National Petroleum Group (Petrolimex) in 2025

Preparing the statement of cash flows plays a crucial role in enterprises as it reflects cash inflows and outflows during a specific period, indicating whether the enterprise experiences a surplus or deficit. This enables managers to proactively allocate surplus cash or mobilize additional resources when deficits occur, ensuring operational continuity and supporting investment activities. Using qualitative research methods, this study analyzes and proposes solutions for applying IFRS 18 principles to prepare cash flow statements using the indirect method in Vietnamese enterprises, with a case study of Vietnam National Petroleum Group (Petrolimex) in 2025.