Preparation of a Statement of Cash Flows

Objectives:

After completing this course, you will be able to (1) distinguish between cash flows from operating, investing, and financing activities; (2) recognize items that should be included in cash and cash equivalents; (3) prepare a statement of cash flows under the indirect method; (4) prepare a statement of cash flows under the direct method; and (5) recognize the main differences between U.S. GAAP and IFRS in relation to the presentation of a statement of cash flows.

Major Topics:

Introduction, Definitions, Direct and Indirect Methods of Presenting Operating Cash Flows, Worksheet Preparation (Indirect Method), Differences between U.S. GAAP and IFRS

Prerequisite:

None

Additional Info:

Access the OnDemand Course:

• Login: Please login to the course at http://www.ficpa.org/gleimsso.
• Enter the OnDemand Course: Once logged, in, click on the Online CPE: Transcript button.
• Access the OnDemand Course: Click the Continue button next to the OnDemand title that you are registered for.
  

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