Course ID: CL4FCFS

Statement of Cash Flows: Preparation, Presentation, and Use

Top off your knowledge of the statement of cash flows. Review statement of cash flows preparation and presentation options and improve cash flow analysis. Explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events. This course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections and includes a look forward at the changes expected to the Statement of Cash Flows as a result of FASB initiatives.


LEARNING OBJECTIVES
  • Identify the requirements of the statement of cash flows guidance and related standards.
  • Select appropriate classifications of transactions.
  • Recall key points relating to technical considerations for cash equivalents, net presentation, and noncash transactions.
  • Recall proposed changes from the FASB and IASB.

MAJOR TOPICS
  • Presentation requirements and issues
  • Operating section options and reporting issues
  • Cash equivalents-issues and examples
  • Ongoing developments and proposed changes
  • Statement of cash flow worksheets

DESIGNED FOR
Practitioners and financial professionals involved in preparing financial statements

FIELD OF STUDY
Accounting

PREREQUISITES
None

COURSE PRODUCER
AICPA

CPE CREDITS
4.0

LEVEL
Basic

This course is available for your group as:

Group Internet Based: Webcast Group Live On-Demand
 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.


Or, contact BLI: 888-481-3500 or learn@blionline.org