Statement of Cash Flows: Preparation, Presentation, and Use
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.
- 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
This course will prepare you 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
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