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

Overview:

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses requirements of IAS 7, Statement of Cash Flows, including the following:

• Format of the cash flow statement.
• Categories of cash flows (operating, investing, and financing).
• Disclosure requirements.

This course also addresses the requirements of IAS 34, Interim Reporting, including the following:

• Minimum content of an interim financial report, including disclosures.
• Accounting recognition and measurement principles under interim reporting
• Special considerations for revenue, costs, use of estimates, and restatements.
• This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.