The role of the cash flow statement to provide accounting information for the financial decision-making process

Abstract

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. 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 decisionmaking 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.