On-Demand

1 CPE

IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)

On-Demand
1 CPE
Provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.

Learning Objectives

Recognize the format of the statement of cash flows.;Distinguish cash flows as being related to financing, investing, or operating activities.;Identify required disclosures for a statement of cash flows.;Recognize the format of the IFRS-required financial statements.;Identify components of the statement of cash flows and related presentation requirements.;Identify the requirements for interim reports.

Major Topics

The Statement of Cash Flows;Direct method;Indirect method;Operating, investing, and financing activities;Interim reporting

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Intended Audience

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS;Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Provider

AICPA

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