مدى التزام المصارف التجارية الليبية بإعداد قائمة التدفقات النقدية وفق المعيار المحاسبي الدولي السابع

Abstract

The international accounting standards, which were renamed "International Financial Reporting Standards", are of global importance and acceptance, as they are used in more than 130 countries, including countries that apply those standards voluntarily. From this point, this study came to indicate the extent of the commitment of Libyan commercial banks to prepare the statement of cash flows in accordance with international accounting standards, by identifying the importance of the information provided by this statement. To achieve this, a field study was conducted on commercial banks operating within the capital city of Libya, Tripoli, where the views of the study sample, represented by the directors of the public administration and the accounting department from the study community consisting of (10) commercial banks, were surveyed. The questionnaire has been relied on as a means of collecting this data. Several results have been reached, the most important of which is the commitment of these commercial banks to prepare and present the cash flows statement in accordance with the requirements of international financial reporting standards. Based on what has been reached, the researchers recommend the need to develop the accountants skills, by restructuring the accounting programs in the universities to update them, to meet the needs of the labor market, and to encourage scientific research on the importance of adhering to international accounting standards, so that Libyan institutions can quickly integrate into the global economic system.