“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 ), vol. 43, no. 2, Oct. 2021, pp. 151-76, https://doi.org/10.55562/jrucs.v43i2.148.