Cash Flow Statements: Classification & Disclosure Issues Webinar
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Overview
The reporting requirements for cash flow statements can be tricky and are often a reason for restatements. By taking this webinar, you will:
- Learn the primary purpose of the statement of cash flows
- Understand how to classify various transactions as either Operating, Investing or Financing
- Review significant differences between ASC Topics 230 and IFRS 7
Objective
To give CPAs and other financial professionals a review of the purpose of the statement of cash flows, with an emphasis on statement of cash flow classification and disclosure issues.
Emphasis
- Usefulness & Limitations of the Statement of Cash Flows
- Classification of Cash Flows
- Public Company Restatements
- Bank & Book Overdrafts
- Discontinued Operations & Reporting in Statement of Cash Flows
- Reconciliation of Net Income to Net Cash Flows Provided by Operating Activities
- Cash Flow Supplemental Disclosures on Non-Cash Investing & Financing Activities
- Classification Examples
- Foreign Currency Cash Flows
- SEC Comment Letters
- Business Combinations
- Non-Monetary Exchanges
- Sale & Leaseback Transactions
- Interim Reporting
- Recommendations for Preparing the Statement of Cash Flows in an Effective, Accurate & Timely Manner
- Significant Differences Between US GAAP ASC 230 & IFRS 7
- Right-of-Use Assets
- Presenting Cash Flows Related to Discontinued Operations
- Contingent Consideration in a Business Combination
This course is included in the following subscriptions:
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View SubscriptionsPrerequisite
Intermediate knowledge of financial accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
8
Hours
NASBA Field of Study
Accounting