Rabia AKTAŞ, Mahmut KARĞIN

Cash flow statement that was reported according to Turkish accounting standards and its analysis

Cash flow statement has a great importance for supplying the information needed by stakeholders fordecision making process about the firms cash sources and how the sources are being allocated. Principles ofcash flow statement are designed by Turkish Accounting Standard (TAS) No. 7. TAS 1- Preparation of FinancialStatements Standard also has set cash flow statement as a part of mandatory financial statements set. The aim ofthis study is to indicate that cash flow statement provides more useful information about a firm when it is usedwith the other analysis techniques. Therefore, for the years of 2006-2010, a public instruction firm s cash flowstatements, 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 modelhas been explained in details and it is showed that this model, used with other analyzing techniques, couldprovide specific and healthy information about a firm..

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