Abstract
This study aims to know the role of the cash flow statement in providing accounting information for the financial decision-making process in order to provide information on historical changes in cash for the institution by using cash flows that classify operation, investment, and financing flows. In this research, we rely on the real data in the International Islamic Bank of Kurdistan in the year 2018 to reach concise results in the financial statements and the effect of decision-making to progress in this financial bank. The study results indicated that: 1- By preparing a list of cash flows, the unit can get an accurate view of its operating, financing, and investment operations. 2- That within the list of flows there is information on the aspects of receipts and cash payments, and this is useful for knowing the financial position of the economic unit
Highlights
This study aims to know the role of the cash flow statement in providing accounting information for the financial decisionmaking process in order to provide information on historical changes in cash for the institution by using cash flows that classify operation, investment, and financing flows
A set of financial statements in economic units is prepared under the accounting principles of general acceptance and these lists have been designed to present the financial position of the enterprise on the specific date as well as the results of operations and cash flows for the period ending on that date and this includes information related to the facility's liquidity, and these lists are an important source To provide the information needed by external and internal parties, accountants generally use accounting concepts on an accrual basis as the best that can be used in presenting the financial position and business results (D Zhang, Z Tong, Y Li)
The financial statements are based on the inputs of the accounting system, which consist of various data concerning accounting that can be obtained from the accounting records and books used in any economic unit
Summary
A set of financial statements in economic units is prepared under the accounting principles of general acceptance and these lists have been designed to present the financial position of the enterprise on the specific date as well as the results of operations and cash flows for the period ending on that date and this includes information related to the facility's liquidity, and these lists are an important source To provide the information needed by external and internal parties, accountants generally use accounting concepts on an accrual basis as the best that can be used in presenting the financial position and business results (D Zhang, Z Tong, Y Li). The research problem arises from the failure to prepare a list of cash flows properly or was it not prepared within the basic financial statements and users of financial statements have what is important in preparing them, which negatively affects the provision of accounting information. The cash flow statement is one of the financial statements that must be prepared properly because most economic decisions depend on the information contained in that list and must be prepared in a way that meets the needs of the user’s information. Based on the research problem and the answer to the questions raised in this research, the following hypotheses have been prepared: The main hypothesis of the research (there is a correlation relationship between the information in cash flow statement and financial decision-making).
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