Abstract
his paper examines the significance of information contained in the cash Flow statement of Libyan investment companies. It focuses on explore the methods of Cash Flow Statement preparation do Libyan companies use and analysing external and internal of cash flow statement purposes. A questionnaire and interview methods were used to collect study data. Based on the research findings, it can be suggested that there are general agreed between study sample regarding the methods of Cash Flow Statement preparation. Most participants believed that the direct method of Cash Flow Statement was prepared to confirm their past evaluations and the management is kept abreast of the availability of cash to meet its ongoing needs. The main reasons for using the direct method is that if provides actual inflows and outflows generated and employed. Regarding the possible purposes for preparation of Cash Flow Statements in Libyan investment companies, the study results indicated that the purpose of Cash Flow Statements is for external and internal purposes. The respondents indicated that Cash Flow Statements were used in their companies for different purposes such as the ability of a company to generate and maintain adequate levels of liquidity, to pay back loans and obligations, and to distribute dividends. arabic 13 English 86