The Extent of the Influence of Compliance with the Requirements of IAS 7 in Reinforcing the Importance of the Financial Analysis Indicators of a Bank’s Cash-Flow Statement - A Case Study of the International Bank for Trade and Finance –

الملخص

The objective of this study is to demonstrate the extent to which the requirements for preparing the Statement of Cash Flows in accordance with International Accounting Standard No. 7 are applied in private banks by examining the status of the International Bank for Trade and Finance in Syria and determining the extent of disclosure of its cash flows from its operational, investitive and financial activities on the basis of a financial analysis of the financial percentages derived from the cash flow statement.The research is based on the descriptive approach: it analyzes the published cash flow statements of the Bank between 2011 and 2017 in order to show whether the above-mentioned standard is applied or not. This is done by adjusting these statements in accordance with its requirements, calculating the main financial indicators of the flow list before and after the amendment, and throwing light on the impact on accuracy, transparency and the ability to disclose the real cash position of the bank. To achieve these goals, the following indicators are used: the adequacy of operational cash flows, cash coverage of the current debts, the capital expenditure index, the financing expenditure index, and the income quality indicators.Of the most important findings of the research are that the bank has not complied with the requirements of the standard in question with regard to the disclosure of its cash flows from its operational and investitive activities, but it has with regard to its financing activities, and thus it has not disclosed information accurately.