Prepared according to International Financial Reporting Standardscash flow table, cash flow table analysistechniques and application

Companies play one of the important roles in the society. In order for companies to continue their sustainability and for external sources to understand the financial situation of the companies it is necessary to properly analyze the cash flow statements that must be prepared. The purpose of this thesis is to examine the analytical techniques necessary for the accurate interpretation of the cash flow statement, mostly left out in the recent times, and to show that the analytical techniques will result in more realistic results for businesses when correctly interpreted. In the following study, the financial data of a public company was reached and the cash flow statement prepared according to the "IAS 7- Cash Flow Table" standard has been interpreted by applying the analysis methods. In the first part, general information about the cash flow, the stages of the cash flow chart in our country and in the world, importance of the cash flow table, " IAS-7 Statement of Cash flows" and "IAS-1 Presentation of financial statements" were investigated.In addition to this, the methods of preparing the cash flow statement are discussed. In the second chapter, the description of the analytical techniques of the cash flow table is given and the details of the preparation of each analytical technique are discussed. In addition to this, also explained the definition and calculation of cash flow table ratios and how companies should interpret cash flow ratios. In the third section, cash flow table ratio analysis techniques and cash flow ratios are calculated for a company that is subject to the KAP and the financial status of the company is interpreted. Key words: Cash flow chart, Financial analysis techniques, standards of international financial reports, construction, cash.