المعيار 7-قائمة التدفقات النقدية
DESCRIPTION
4TRANSCRIPT
7
( 1992)Cash Flow Statements
( 1992)
() 1977. () 1994 .
( 1992)
1. 2.
( 1992) . ( 12 ) .
. .
.
1. .
2. ( ) 1977.3. . . .
4. ( ) . . .
5. . .
6. : : .
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8. ( ) . . .
9. . .
10. .
11. . . .
12. .
13. . .
14. . :
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3. .
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5. .
6. .
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16. . :
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4. ( ).
5. ( ).
6. ( ).
7. .
8. .
.
17. . :
1. .
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18. :
1.
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19. . :
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2. ( ) :
1. .
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3. .
20. :
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2. 3. .
.
21. 22 24 .
22. :
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2. .
23. 22() :
1. .2. .
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22 ( ) :
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2.
3. .
24. :
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2. .
3. .
25. .
26. .
27. " ". . .
28. . ( ) . - - .
29. .
30. . " " .
31. .
32. " ".
33. . . . , .
34. .
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36. . . .
37. .
38. ( ( ) . .
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40. :
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2. .
3. 4. .
41. . .
42. .
43. . .
44. . :
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2. 3. .
45. .
46. " " .
47. " "
48. - - .49. . .50. - - :
1. .
2. .3. 4. ( " " ) .51. . .
52. .
53. ( ) 1994 .
1
.
1- . " " .
2- . .
3- .
590. :
100
100
40
650
100
200
250 250.
400 170 . 100 .
1200 .
1000 400 . 200. 100.
1250 900 350 .
80 60 20.
19-2 100 .
19 - 230.650
(26.000)
4.650
(450)
(910)
(400)
500
(40)
3.350
-
180
3.530
(300)
3.230
2-19
1- 192-19
160410
1,2001,900
1,9501,000
2,5002,500
1,9103,730
(1,060)1,450
8502,280
6,6608,090
1,890250
100230
1,000400
1,0402,300
4,0303,180
1,2501,500
1,3803,410
2,6304,910
6,6608,090
( 18 )
2 19
:
30,150
(27,600)
2,550
(270)
(900)
1,380
180
1,560
( ) (550)
( )(350)
20
200
200
(480)
250
250
(90)
**(1,200)
(790)
290
( )120
()410
( 18 )
2-19
:3,350
450
40
(500)
400
3,740
(500)
1,050
(1,740)
2,550
(270)
(900)
1,380
180
1,560
( )(550)
( )(350)
20
200
200
(480)
250
250
(90)
(1,200)
(790)
290
( )120
()410
_________________________
* .
( )
1.
X. :
40
100
100
650
(100)
(200)
590
: (40)
X 550
2.
1250 900 350 .
3. . :
1-192-19
2540
135370
160410
(40)-
120410
100 . 2000 700 .
4.
:
1,700(140)1,560
(640)160(480)
(570)(220)(790)
490( 200)290
( )
:
30,650
(26,910)
3,740
2
.
1 - 5 " .
2 - .
28,447
(23,463)
237
(997)
4,224
() :
(650)
234
(288)
(360)
(120)
( ) :
600
(200)
3,440
(100)
. 3,340
50
200
300
( )1,200
( )(600)
(500)
650
1,000
800
(200)
(1,000)
(400)
200
600
4,790
4,050
8,840
1 3
4 5
6 9
7 9
10-17
13-15
16
17
18-20
21
22-24
25-28
29-30
31-34
35-36
37-38
39-42
43-44
45-47
48-52
53
*
05 - 8Finalized and resolved copy for publication17-09-2001