Statement of Cash Flows: Preparation Guidance and Presentation Illustrations WEBCAST

Tuesday, August 24 12:00pm - 4:00pm PDT

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4.0 Credits

Member Price $158.00

Non-Member Price $183.00


This course will provide you with an overall review of the authoritative literature used for preparing a statement of cash flows, FASB Accounting Standards Codification (ASC) 230, Statement of Cash Flows, as well as implementation guidance and real-world presentation examples from published financial statements. The course will also address recent Accounting Standards Updates (ASUs) related to the preparation of the statement of cash flows. Hands-on exercises will be used to help you apply the requirements and guidance which can be challenging especially in those situations when non-operating changes in assets and liabilities are involved. Disclosure requirements will also be reviewed and illustrated across a number of accounting standards.


FASB ASC 230. Statement of Cash Flows. The indirect and direct methods for preparing the operating section. Operating activities. investing activities. and financing activities Disclosure requirements and issues. Recent ASUs impacting the preparation of the statement of cash flows.



Designed For

Accountants in public practice and industry who need an update on the new revenue recognition guidance.


Understand and apply the professional requirements and guidance for preparing a statement of cash flows found in FASB ASC 230, Statement of Cash Flows. Identify and properly classify transactions and events on the statement of cash flows. Review presentation and disclosure issues relating to the statement of cash flows. Prepare the statement of cash flows in accordance with U.S. GAAP.







Joann Cross

4.71 stars out of 5 - speaker rating for 2019

“Joann Cross did a great job!!” - past attendee

Dr. Cross earned her B.S. from the University of Wisconsin Madison in Theoretical Mathematics with minors in Meteorology Linguistics and Theater Arts. Her research and consulting interests are in accounting history, and the application of financial reporting standards. She is a Certified Public Accountant, a Certified Management Accountant, and a Certified Government Financial Manager.

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Non-Member Price $183.00

Member Price $158.00