Top off your knowledge of the statement of cash flows. Review statement of cash flows preparation and presentation options; improve cash flow analysis. Explore the requirements of the Statement of Cash Flows guidance and related standards, and learn how to make appropriate classifications of transactions and events.
Learning Objectives: This course enhances your ability to adhere to the requirements of the Statement of Cash Flows guidance and related standards, make appropriate classifications of transactions, and discuss technical questions on cash equivalents, net presentation, and noncash transactions. In addition, you will be able to evaluate proposed changes from the FASB and IASB.
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