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CPE Self-Study
IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)
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NASBA FIELD OF STUDY
Accounting
LEVEL
Basic
CPE CREDITS
Online: 1.0
Provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.

CITP credential holders qualify for an additional 20% discount.

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Product details

Who Will Benefit?

  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Key Topics

  • The Statement of Cash Flows
  • Direct method
  • Indirect method
  • Operating, investing, and financing activities
  • Interim reporting

Learning Objectives

  • Recognize the format of the statement of cash flows.
  • Distinguish cash flows as being related to financing, investing, or operating activities.
  • Identify required disclosures for a statement of cash flows.
  • Recognize the format of the IFRS-required financial statements.
  • Identify components of the statement of cash flows and related presentation requirements.
  • Identify the requirements for interim reports.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses requirements of IAS 7, Statement of Cash Flows, including the following:

  • Format of the cash flow statement.
  • Categories of cash flows (operating, investing, and financing).
  • Disclosure requirements.

This course also addresses the requirements of IAS 34, Interim Reporting, including the following:

  • Minimum content of an interim financial report, including disclosures.
  • Accounting recognition and measurement principles under interim reporting
  • Special considerations for revenue, costs, use of estimates, and restatements.

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

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Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$49.00
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Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
IFRSCert-T
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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