The Proposed Mechanism for Preparing the Expected Cash Flow Statement in Accordance With the Consolidated Accounting System. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 43, n. 2, p. 151–176, 2021. DOI: 10.55562/jrucs.v43i2.148. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/148. Acesso em: 29 aug. 2026.