Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units

 According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units of the public sector.

The statistical population of this study was financial controllers of executive agencies and their deputies and university professors who were selected by regular sampling of the relevant sample. Data were collected through a library study and field surveys, through a questionnaire in the form of 17 questions (items), data related to the three research hypotheses and the research hypotheses were tested using statistical tests.

The results show that from the respondents' point of view, the three main categories (operational sector, investment and financing) of the private sector cash flow statement can also be used and generalized for public sector reporting units.

According to the results, the main classes of cash flow statements according to national standards can be generalized to public sector reporting units, which can be used by the competent authorities in developing the relevant standard in the public sector.