أهمية محاسبة التضخم في تحسين مصداقية الإفصاح على قائمة التدفقات النقدية

Abstract EN

The time value of money is an obsession that burdens economic establishments, when completing their various financial statements in a fair manner, where the accounting information is of a high degree of quality, and the phenomenon of accounting inflation is an economic phenomenon that cannot be avoided in any way.

When inflation is relatively high, the disclosure of good information is a real problem, and its various effects must be recognized.

Perhaps the list of cash flows is one of the most sensitive lists towards high inflation, and the decisions that are taken when using it.