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CPE Self-Study

Statement of Cash Flows: Preparation, Presentation, and Use

  • $149.00-$189.00
    Statement of Cash Flows: Preparation, Presentation, and Use In Stock Product #: 746420
    AICPA Member: $149.00
    Non-Member: $189.00
  • $99.00-$129.00
    Statement of Cash Flows: Preparation, Presentation, and Use Online Access Product #: 163841
    AICPA Member: $99.00
    Non-Member: $129.00

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

  • 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

Learning Objectives

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

System Requirements

About the Authors

Thomas Klammer, Ph.D., CPA

Corinth, Texas

Thomas Klammer taught accounting at the University of North Texas for nearly four decades. He received his Ph.D. from the University of Wisconsin and has a MBA and BBA from Western Michigan University. Tom is a Texas CPA, a past president of the AAA Management Accounting Section, and remains active in professional organizations such as the IMA. His interests are cross functional and he continues to research and write in the managerial accounting area.

Dr. Klammer's Regents Professor Emeritus designation acknowledges his teaching and research contributions. He developed and taught web based instructional materials. Tom is also internationally recognized for his work in capital investment decision methods and cash flow reporting. His publications include co-authoring a modular text series, Management Accounting: A Strategic focus, monographs on capital investment, capacity management, supply chain costing and several nationally used continuing education texts. He has published numerous articles in premier academic and professional journals such as: Journal of Business, The Accounting Review, California Management Review, Journal of Accountancy, Management Accountant, and Journal of Management Accounting research.

Tom has made numerous presentations at regional, national academic, and practitioner conferences. He has served on the editorial board of accounting, several accounting journals, and is currently associate editor of IMA's case journal. Tom's practical experience includes extensive work with CAM-I (Consortium for Advanced Manufacturing International). He also has banking, oil & gas, CPA firm experiences, and served as a research consultant for the FASB. He has been active in writing and presenting continuing education seminars for the past forty years, and has been named as an AICPA Outstanding Discussion Leader while teaching both financial and managerial seminars.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.