واقع تبني النظام المحاسبي المالي للمعيار المحاسبي الدولي السابع دراسة ميدانية بالمؤسسة الوطنية للأشغال البترولية الطبرى حاسي الرمل

Abstract

The objective of this study was to take stock of the principles and rules for the presentation of the Statement of Cash-Flow List, as well as those relating to international standards, to highlight the importance of Statement of Cash-Flow in compliance with international standards, to study the reality of preparing the Statement of Cash-Flow List and to identify the most significant differences between them and IAS 7. It was concluded that the basis for preparing and presenting the Statement of Cash-Flow list was the same as that provided for in IAS 7, and that there were no fundamental differences between the basis for preparing and presenting the Statement of Cash-Flow list of cash flows under the accounting financial system and the requirements of IAS 7, as it appeared that most of the rules were applied