Product Image

Statement of Cash Flows: Preparation and Presentation

Author/Moderator: Thomas Klammer, PhD, CPA
Publisher: AICPA
Availability: In Stock
See Below To Add To Cart
View Online Catalog
Print This Page


Available Formats:  Text | See All

This CPE course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections.

You’ll review statement of cash flows preparation and presentation options and improve cash flow analysis. Industry-specific examples and issues are given. You’ll also explore the requirements of the Statement of Cash Flows guidance and related standards, and learn how to make appropriate classifications of transactions and events. Special attention is given to contrasting the direct and indirect methods of presenting operating cash flow information.

Topics Discussed

  • Scope and use of statement of cash flows
  • Presentation requirements and issues
  • Operating section options and reporting issues
  • Cash equivalents—issues and examples
  • Foreign operations
  • Reporting for not-for-profit and financial institutions
  • Reporting for governmental entities
  • Ongoing developments and proposed changes
  • Statement of cash flow worksheets

Learning Objectives
When you complete this course, you will be able to:

  • Identify the requirements of the Statement of Cash Flows guidance and related standards.
  • Make appropriate classifications of transactions.
  • Answer typical technical questions that may arise relating to cash equivalents, net presentation, and noncash transactions.
  • Evaluate proposed changes from the FASB and IASB.

Prerequisite: None

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 11.5
Statement of Cash Flows: Preparation and Presentation
Text , 2015
Product# 732023
Availability: In Stock
AICPA Member:$179.00
Your Price:$229.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.