اهمية تطبيق المعيار المحاسبي الدولي السابع في تحليل الوضعية المالية للمؤسسة الاقتصادية

Abstract

This study aims to highlight the importance of implementing the International Accounting Standard 7 "Statement of Cash Flows" in analyzing the financial position of an economic entity, The statement presents the inflows and outflows of cash from and to the entity's treasury, According to International Accounting Standard 7 (IAS 7), the statement of cash flows is classified into three main activities: operating, investing, and financing. The standard also defines two methods for preparing this statement: the direct method and the indirect method. To achieve this objective, we conducted a theoretical study of both the statement of cash flows and financial analysis separately and in detail, in order to provide an overview of these variables, In the applied aspect, we conducted a field study in the GUEDILA Mineral Water Company in Djemoura, Biskra, We attempted to prepare the statement of cash flows and analyze the important balances and financial ratios derived from it for the period from 2015 to 2018, to get to know the status of the company. After conducting the field study, several results were obtained, the most important of which are: the statement of cash flows is one of the most important methods of financial analysis and helps the company to have a better understanding of its financial position. The information provided by the statement of cash flows allows for the calculation of a set of important financial indicators to assess the company's situation, including indicators profit quality indicators, liquidity quality indicators, Funding policy assessment indicators.