“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 ) 43, no. 2 (October 6, 2021): 151–176. Accessed June 9, 2026. https://jrucs.iq/index.php/JAUCS/article/view/148.