Kur Farklarının Nakit Akış Tablosuna Etkisi Üzerine Analitik Çalışma

This study investigates the effect of foreign exchanges differences on the cash flow statement, the applied part of this study depends on the actual real data of one of the banks in Syria related to 2013. There have been significant fluctuations in exchange rates as a result of the Syrian crisis, these fluctuations have affected all financial transactions, especially banks transactions. The study aims to investigate that effect on the cash flow statement practically to provide more transparency and fairness with related to the statement of cash flow. This investigation has been done depending on the financial statements of an Islamic bank located in Syria for the year 2013, during the investigation it has been noticed that some accounts in foreign currency have been fixed balances with no changes during the year such as deposits, but because of the fluctuations in foreign exchange rates those accounts have shown a change in the balance in local currency, which was reflected on the financial statements, especially cash flows statement. The main conclusion of this study is that changes in foreign exchange rates that affect the value of fixed balances should be considered separate from actual changes and should not be included in the preparation of financial statements. Instead, they should be shown as separate items, specifically in the cash flow statement. Additionally, the study recommends that these effects should be disclosed and explained in the financial report to provide more transparency, clarity, and fairness for readers.