The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 230, Statement of Cash Flows, provides guidance on how to present the statement of cash flows. This program presents the latest guidance on implementation of the standard, including examples.
Course ID: SCF2
Statement of Cash Flows
- Participants will be able to:
- Properly separate operating, investing and financing activities
- Disclose all required information
- Present the statement of cash flows properly
- How cash flows can be manipulated
- Deriving operations cash flows under the direct method
- Common practice problems
- Illustrative examples and questions for discussion
DESIGNED FORCPAs preparing financial statements that include the statement of cash flows. This course provides answers to some of the more complicated accounting issues related to the topic.
FIELD OF STUDY