Abstract:

(The Evaluation of Financial Performance Wiht the Categorized Cash Flow Statement Format in Accounting Standards) The structure of cash flow statement according to Uniform System of Accounts has been changed by Capital Market Board Communiqué Numbered 25 and Turkish Accounting Standard 7 which are compatible with international accounting standards. The traditional measurements using in measuring financial performance, calculation of added value in Economic value added (EVA) method and free cash flow method can be applied more easily with the new structure of cash flow statement. The aim of this study is examining the new structure of the cash flow statement under TAS 7 and comparing with the previous structure. Also EVA calculations are illustrated according to earning before taxes, interests and expenses not requiring cash flow.

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