تقييم الأداء المالي باستخدام جدول التدفقات النقدية وفقا للمعايير المحاسبية الجديدة : حالة مؤسسة "NCA روبية" للفترة الممتدة (2014-2017)‎

الملخص EN

The objective of this study is to highlight the rol of cash flow table in evaluating the financial performance of “NCA Rouiba” in accordance with new accounting standards for the period 2014 -2017 through our analysis of the cycles this statement and evaluating the financial performance of the indicators and percentages derived from it.

The study found that the cash flow statement imposed by the financial accounting system on the institutions covered the deficiency in the conventional financial statements, that is, they complement them.