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Statement of Cash Flows: Preparation, Presentation, and Use

Description

Fresh ideas to improve your statement of cash flows preparation and presentation

This webcast discusses the preparation of the statement of cash flows and how to 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.

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

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Accounting
4
Who Should Attend

Practitioners and financial professionals who prepare financial statements

Instructor(s)
Thomas Klammer
Prerequisites

none

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Feb 10, 2023
9:00 am - 1:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
4
Format
Webcast Replay

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Statement of Cash Flows: Preparation, Presentation, and Use


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