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Statement of Cash Flows: Preparation, Presentation, and Use

Author/Moderator: Thomas Klammer, PhD, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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This course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections.

You’ll review options for statement of cash flows preparation and presentation and methods to improve cash flow analysis. 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.

Topics Discussed

  1. Presentation requirements and issues
  2. Operating section options and reporting issues
  3. Cash equivalents—issues and examples
  4. Ongoing developments and proposed changes
  5. Statement of cash flow worksheets

Learning Objectives
This course will prepare you to:

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

Prerequisite: None

Advance Preparation: None

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: Text - 8; On-Demand - 6.5
Statement of Cash Flows: Preparation, Presentation, and Use
Text , 2016
Product# 746420
Availability: In Stock
AICPA Member:$149.00
Your Price:$189.00
Statement of Cash Flows: Preparation, Presentation, and Use
CPE On-Demand , 2016
Product# 163841
Availability: Online Access 1 Year
For registered users only
AICPA Member:$99.00
Your Price:$129.00
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