TY  - JOUR
TT  - Cash Flow Statement that was Reported According to TurkishAccounting Standards and its Analysis
AU  - Karğın, Mahmut
AU  - Aktaş, Rabia
PY  - 2011
DA  - October
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 1
EP  - 24
IS  - 52
KW  - Nakit Akış Tablosu
KW  - Türkiye Muhasebe Standartları
KW  - Finansal Analiz Teknikleri.
N2  - Cash flow statement has a great importance for supplying the information needed by stakeholders for decision making process about the firms’ cash sources and how the sources are being allocated. Principles of cash flow statement are designed by Turkish Accounting Standard (TAS) No. 7. TAS 1- Preparation of Financial Statements Standard also has set cash flow statement as a part of mandatory financial statements set. The aim of this study is to indicate that cash flow statement provides more useful information about a firm when it is used with the other analysis techniques. Therefore, for the years of 2006-2010, a public instruction firm’s cash flow statements, reported according to TAS-7 Cash Flow Statement Standard, are analyzed by “horizontal analysis”, “trend percentage analysis”, “ratio analysis”, and “cash flow patterns”. Besides, “cash flow patterns” model has been explained in details and it is showed that this model, used with other analyzing techniques, could provide specific and healthy information about a firm..
UR  - https://dergipark.org.tr/en/pub/mufad/article/396070
L1  - https://dergipark.org.tr/en/download/article-file/426912
ER  -