دراسة لاعداد قائمة التدفقات النقدية في المصارف التججارية العراقية

بالتطبيق على مصرف الموصل للتنمية و الاستثمار

Abstract

The economic unity has two aims to achieve, and equalize which are getting
the most probable profit along and keep the liquidity of the economic unity.
The success of the economic unity management to achieve the profits is
measured by the income statement ,while the ability of economic unity to
achieve the liquidity is measured by the data of the balance sheet which is
limited and presents the nature of current assets and the current abilities as it
benefits the users of financial statements to account the liquidity indicator
and still dated with preparing the balance sheet, so to solve this problem the
scientific society and professional institution recommend to prepare the
statement of cash flows. The importance of this paper is to recognize the
activity and aims of cash flows statements. Where as the aim of the paper is
to measure the availability of cash flows statement in commercial Iraqi
banks and the ability to prepare it .The problem of this paper is the lack of
the financial statements in commercial bank to adopt the international
standard (no.7) which is specific to prepare the cash flows statements as it
obvious in its financial data. This paper adopts the hypothesis of preparing
the cash flows statement in commercial bank to solve the problem, as it is
considered the most important statement to explain the financial situation.
The research depends on the characterized method through the concerned
theses. This paper has arrived at certain recommendations and results.