أثر إعداد كشف التدفق النقدي على وفق معيار المحاسبة الدولي رقم7 في تقييم كفاءة و فاعلية الشركة على توليد و استخدام التدفقات النقدية : دراسة حالة في شركة نفط البصرة- شركة عامة

Abstract EN

As a result of the inability of both the financial position and income statements to provide current and future information on cash flows as they are prepared on an accrual basis, therefore, the cash flow statement prepared on the cash basis is used, and accordingly the research concludes with a problem relating to the effect of preparing the cash flow statement according to International Accounting Standard No.

7 In assessing the efficiency and effectiveness of economic units on the generation and use of cash flows, because of the role of cash in enabling economic units to carry out their activities and help them fulfill their obligations and participate in investment activities that achieve future cash inflows, one of the results shown by the research is to determine the nature of the use of cash flows related to operational activities is an important factor in understanding the users of the financial statements of the aspects of disbursement of these flows through the company's contribution to the planning budgets of the oil training institutes, A set of recommendations was presented, including the need to study how financial statement users disclose future cash flow and their realization dates.