The informational importance provided by the cash flow statement follows international standards in assessing financial liquidity

HIGHLIGHTS

• What: The research aims to emphasize the informational significance of the statement of cash flows by international accounting in the of selected banks for the period . The analysis focuses on short-term and long-term obligations ensuring a comprehensive evaluation of monetary Findings: The cash flow statement is prepared on a cash basis and not on an accrual basis, as it discloses the actual liquidity of the economic unit."This study analyzes the cash flow statements of selected banks in Iraq from 2019 to 2023, emphasizing their role in assessing financial liquidity. The cash flow statement aims . . .
  

   

  

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