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Statement of Cash Flows: Preparation, Presentation, and Use Logo aicpa

  Free |   AICPA |   10 Apr 2020 |   AICPA Store

The Association, the global voice of the American Institute of CPAs and the Chartered Institute of Management Accountants, is taking the Coronavirus (COVID-19) very seriously. We are continually monitoring the virus’ impact on our members and the profession. For the most up-to-date information on this topic, please visit the AICPA’s Coronavirus Resource Center.

Who Will Benefit?
  • Practitioners and financial professionals who prepare financial statements
Key Topics
  • Presentation requirements and issues
  • Operating section options and reporting issues
  • Cash equivalents examples and issues
  • Future developments and proposed changes
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.

Master statement of cash flows preparation and analysis

In this webcast, we review statement of cash flows preparation and improve your analysis with fresh presentation ideas. You'll explore the requirements and standards of the statement of cash flows guidance, so you can ensure correct classifications of transactions and events.

To simplify the complexities, we will:

  • Identify the three major sections of statement of cash flows.
  • Provide statement of cash flow worksheets.
  • Discuss expected changes from FASB initiatives.
Topics covered:
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Foundational

1 Comments/Reflections

Violeta Peshev

Violeta Peshev Jan 2017

need reminder