July 21, 2021


Webcast Replay


4 Total CPE Credits

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Statement of Cash Flows: Preparation, Presentation, and Use

Learning Objectives

*Identify statement of cash flows guidance and related standards requirements. *Select the correct classifications of transactions. *Recall technical considerations for cash equivalents, net presentation, and noncash transactions. *Recall proposed changes from the FASB and IASB.

Major Topics

*Presentation requirements and issues *Operating section options and reporting issues *Cash equivalents examples and issues *Future developments and proposed changes

CPE Credits Available

4
Total CPE
4
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

none

Advanced Preparation

None

Intended Audience

Practitioners and financial professionals who prepare financial statements

Provider

AICPA

This event has ended.