Cash Flow Statement & Classification Issues | CPE Online

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Cash Flow Statement & Classification Issues Webinar

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Available Formats:

Live Webinar
Self-Study
Live Webinar

$69

CPE Credits: 1 Hour
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Overview
Objective
Emphasis
Speakers
View Dates
Overview

The reporting requirements for cash flow statements can be tricky and inaccuracies are often a reason for restatements. By taking this webinar, you will be shown practical examples and helpful illustrations, as well as:

  • Learn the primary purpose of the statement of cash flows
  • Understand how to classify various transactions as either Operating, Investing or Financing
  • Become aware of the key differences between gross and net cash flows
Objective

To provide CPAs and other financial professionals in-depth knowledge on the preparation of the statement of cash flows as well as illustrative guidance on the classification of cash flows.

Emphasis
  • Usefulness & Limitations of the Statement of Cash Flows
  • Classification of Cash Flows
  • Bank & Book Overdrafts
  • Category Classification
  • Digital Assets
    – Purchases and sales of crypto assets
    – Safeguarding requirements
    – Crypto asset lending
  • Illustrative Guidance & Examples of Gross vs. Net
  • SEC Comment Letters
  • More Than One Class of Cash Flows
  • Recent FASB Activity
Speakers

Genna Fulginiti, Senior Manager, Deloitte

View Dates
Date Time Subscriptions
Tue, Nov 17, 2026 Code WA446KCPR01126 10:00 AM – 11:00 AM ET Register
Thu, Nov 26, 2026 Code WA446KCPR03026 9:00 AM – 10:00 AM PT Register
Fri, Dec 4, 2026 Code WA446LCPR01026 11:00 AM – 12:00 PM ET Register
Tue, Dec 15, 2026 Code WA446LCPR03026 11:00 AM – 12:00 PM PT Register
Wed, Dec 23, 2026 Code WA446LCPR01126 11:00 AM – 12:00 PM ET Register
Thu, Jan 14, 2027 Code WA446ACPR01027 10:00 AM – 11:00 AM ET Register
Fri, Jan 22, 2027 Code WA446ACPR01127 10:00 AM – 11:00 AM ET Register
Thu, Jan 28, 2027 Code WA446ACPR03027 9:00 AM – 10:00 AM PT Register
Wed, Feb 10, 2027 Code WA446BCPR01027 9:00 AM – 10:00 AM ET Register
Fri, Feb 19, 2027 Code WA446BCPR03027 8:00 PM – 9:00 PM PT Register
Tue, Feb 23, 2027 Code WA446BCPR01127 10:00 AM – 11:00 AM ET Register

Available Formats:

Live Webinar
Self-Study
Live Webinar

$69

CPE Credits: 1 Hour
View Dates

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Intermediate
CPE Credits
1 Hour
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

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Cash Flow Statement & Classification Issues Self Study Webinar

share icon
Link Copied!

Available Formats:

Live Webinar
Self-Study
Self-Study

$69

CPE Credits: 1.5 Hours
Add To Cart
Overview
Objective
Emphasis
Speakers
Overview

The reporting requirements for cash flow statements can be tricky and inaccuracies are often a reason for restatements. By taking this self-study webinar, you will be shown practical examples and helpful illustrations, as well as:

  • Learn the primary purpose of the statement of cash flows
  • Understand how to classify various transactions as either Operating, Investing or Financing
  • Become aware of the key differences between gross and net cash flows

 

Objective

To provide CPAs and other financial professionals in-depth knowledge on the preparation of the statement of cash flows as well as illustrative guidance on the classification of cash flows.

 

DETAILED LEARNING OBJECTIVES

• Classify cash flows under ASC 230 based on their nature as operating, investing, or financing

• Identify the typical cash flow classification for loans and trade receivables originated for investment purposes

• Determine the proper presentation of a crypto asset payment for PP&E in the statement of cash flows

• Classify cash received from immediate conversion of crypto assets received for services

• Recognize when borrowings and repayments on a revolving credit facility can be reported on a net basis

• Differentiate cash flow classification for asset purchases including both inventory and long-lived assets

• Describe the focus of the FASB’s January 2025 Invitation to Comment regarding cash flow reporting improvements

• Identify common pitfalls in classifying cash flow activities under ASC 230

Emphasis
  • Usefulness & Limitations of the Statement of Cash Flows
  • Classification of Cash Flows
  • Bank & Book Overdrafts
  • Category Classification
  • Digital Assets
    – Purchases and sales of crypto assets
    – Safeguarding requirements
    – Crypto asset lending
  • Illustrative Guidance & Examples of Gross vs. Net
  • SEC Comment Letters
  • More Than One Class of Cash Flows
  • Recent FASB Activity
Speakers

Genna Fulginiti, Senior Manager, Deloitte

Available Formats:

Live Webinar
Self-Study
Self-Study

$69

CPE Credits: 1.5 Hours
Add To Cart

This course is included in the following subscriptions:

Valid Subscriptions:
Not available
Anytime Subscription
Self-Study Subscription
Combo Subscription
Evening/Weekend Subscription

Need more than one course? Upgrade to a subscription and save.

View Subscriptions
Prerequisite
None
Level of Knowledge
Intermediate
CPE Credits
1.5 Hours
NASBA Field of Study
Accounting
CPE Subscriptions: A Better CPE Experience
  • Earn all your credits in one place--no more separate providers.  We're your one-stop-shop to complete your CPE requirements fast.
  • General & state-specific ethics courses are included at no additional cost.  (When we say in one place, we mean it!)
  • Convenience meets flexibility with CPE Subscription options that align with your schedule, no matter how busy you are. 

 

Learn More

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