Cash Flow Statement & Classification Issues Webinar
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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
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View SubscriptionsPrerequisite
None
Level of Knowledge
Intermediate
CPE Credits
1
Hour
NASBA Field of Study
Accounting