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.
Format: Audio, Video, Interactive Elements
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS