تقييم الأداء المالي لمجمعات الشركات باستخدام قائمة تدفقات الخزينة المدمجة في ظل المعيار المحاسبي الدولي رقم 7: دراسة تطبيقية بمجمع صيدال

الملخص EN

This study aims to highlight the contribution of the consolidated cash flow statement in evaluating the financial performance of corporate complexes, this is based on the treasury flow schedule of the parent company that owns shares in a group of subsidiaries, to achieve this goal, we relied on the descriptive analytical method and the case study method, where we have provided a theoretical framework for the subject of the study and the second is an applied one that depends on the analysis by relying on the consolidated statement of cash flows for the Saidal complex for the period (2017 / 2018), this study concluded with a set of results, the most important of which is that the integrated treasury flows table contributes to knowing all the details related to liquidity and profitability of the complex.