Statement of Cash Flows: Reporting and Analysis ON DEMAND
Available Until
Your Desk
3.0 Credits
Member Price $87.00
Non-Member Price $100.00
Overview
Cash flows are vital to a company’s financial health. The statement of cash flows provides useful information to management, investors, creditors, and other interested parties, presenting the effects on cash of all significant operating, investing, and financing activities. Itis required as part of a full set of financial statements. This course discusses cash flow reporting, presentation, and disclosure requirements of ASC 230, Statement of Cash Flows. It also provides examples to illustrate the application.
Highlights
Fundamentals of Reporting and Analysis. Gross vs. Net Cash Flows. Preparation of Cash Flow Statement.
Prerequisites
None.
Designed For
CPAs.
Objectives
Recognize the use of and the objectives for a statement of cash flows. Identify how different cash variables (e. g. , operating, investing, financing) affect the cash flows. Identify differences between the direct method and the indirect method. Recognize how changes in asset and debt accounts affect the cash flows. Identify the presentation and disclosure requirements.
Preparation
None.
Notice
None.
Non-Member Price $100.00
Member Price $87.00