In this webcast, we review statement of cash flows preparation and improve your analysis with fresh presentation ideas. You’ll explore the requirements and standards of the statement of cash flows guidance, so you can ensure correct classifications of transactions and events
• Identify statement of cash flows guidance and related standards requirements.
• Select the correct classifications of transactions.
• Recall technical considerations for cash equivalents, net presentation and noncash transactions.
• Recall proposed changes from the FASB and IASB.
• Presentation requirements and issues
• Operating section options and reporting issues
• Cash equivalents examples and issues
• Future developments and proposed changes