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Statement of Cash Flows

Author/Moderator: Thomas Klammer, Ph.D., CPA
Publisher: AICPA
Availability: Backordered
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Previously titled: Statement of Cash Flows: Preparation, Presentation, and Use

Top off your knowledge of the statement of cash flows with industry specific examples and issues. Review statement of cash flows preparation and presentation options; 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.

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

This course enhances your ability to adhere to the requirements of the Statement of Cash Flows guidance and related standards, make appropriate classifications of transactions, and discuss technical questions on cash equivalents, net presentation, and noncash transactions. In addition, you will be able to evaluate proposed changes from the FASB and IASB.

Prerequisite: None

Advanced Preparation: None

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 13
Statement of Cash Flows
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Product# 732021
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AICPA Member:$165.00
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