Financial content of the Treasury Flows Schedule Eurasian Chain Foundation case study, 2013‎

  • Abdelmajid Badi University of Tizi Ouzou
  • Nacer Azouani Business high School- ESC- Algeirs
Keywords: Statement of Cash Flows, operating activities, investing and financing, cash receipts and ‎payments, short term financial equilibrium, SCF, IAS7‎‏

Abstract

This article focuses on the Cash Flow Statement which is one of the financial statements that are binding on the Algerian economic institutions in accordance with the financial accounting system requirements (SCF), derived from the international accounting standards (IAS / IFRS). This statement of cash flows was allocated standard (IAS7) issued in 1992 by the IASB Commission, to view the entire schedule of treasury flows, which determines the cash receipts and payments resulting from the main activities of the institution: operating, investing and financing.

     Even the French cash flow statement as stated by Pierre Vernimmen, P.Quiryet F. Ceddaha, (1999) converges with all of the American standard, SFAS 95 and the international standard, IAS7.

We have tried in this research to implement and adapt our theoretical framework to a practical case derived from the financial statements series 2013 of the Foundation El Aurassi. This case is realized for the purpose of highlighting the financial reading and analysis of the El Aurassi’s statement of Cash Flows, and its potential to assess the organization's ability to create cash flows and equilibrate its financial position of Treasury, to meet its obligations to creditors and pay-outs (dividend).

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References

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Published
2016-01-01
How to Cite
Badi, A., & Azouani, N. (2016). Financial content of the Treasury Flows Schedule Eurasian Chain Foundation case study, 2013‎. Dirassat Journal Economic Issue, 7(1), 209-231. https://doi.org/10.34118/djei.v7i1.283
Section
Articles