مدى توافق جدول سيولة الخزينة وفق مضمون النظام المحاسبي المالي مع متطلبات المعيار المحاسبي الدولي الخاص بالتدفقات النقدية (IAS7)‎ : دراسة تحليلية لمؤسسة رويبة

Abstract EN

The role provided by the treasury liquidity table for the institution and the various actors with the institution made international bodies to issue an international accounting standard for that under the name of International Accounting Standard No (7): Cash Flow Table, And all this with the aim of achieving consistency in the accounting field, Similar to the rest of the world, Algeria has undertaken in-depth accounting reforms aimed at bringing national accounting practices closer to international standards, As these reforms resulted in Algeria adopting the financial accounting system, which is mainly derived from international accounting standards, Perhaps the most important thing that the financial accounting system focused on is obligating economic institutions to prepare and present all financial statements, including the treasury liquidity table (cash flows), Through this research paper, we will compare the treasury liquidity schedule in one of the national economic institutions, which is the Rouiba institution, with the requirements of the International Accounting Standard on Cash Flows (IAS7).