Cash Flow Reporting Principles

Overview

A company’s statement of cash flows provides crucial information to stakeholders about its cash position and obligations. ASC Topic No. 230 outlines cash flow reporting principles. This course covers cash classifications, inflows and outflows, and the three main activities: operating, financing, and investing. It includes important ASUs affecting Topic 230 and is suitable for both new and experienced financial professionals.

Find this course for your license

License or Certification

Regulator

Learning Objectives

identify the U.S. GAAP sources related to the statement of cash flows
differentiate among cash flows related to operating, investing, and financing activities
recognize guidance prescribed by ASUs impacting the statement of cash flows
recognize key differences in presentation methods of the statement of cash flows
identify key disclosure requirements relating to the statement of cash flows

Designed For:

CPAs, CFEs, other users of financial statements

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Course Information

Adding additional credit may change exam requirements.

Advanced Preparation:

None

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