What You Need to Know About Cash Flow
Overview
The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity. Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations. This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.
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License or Certification
Regulator
Type
Learning Objectives
- Describe the different methods used for presenting the statement of cash flows
- Discuss the differences between operating, financing, and investing activities in the statement of cash flows
- Discuss how a statement of cash flows is prepared using the indirect method
- Describe cash flow classification for various types of transactions
- Discuss disclosure requirements with respect to cash flow transactions
Designed For:
CPAs, EAs, and other tax professionals
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Course Information
Adding additional credit may change exam requirements.
| Advanced Preparation: | None |
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