Cash Flow Statements: Classification & Disclosure Issues Webinar


The reporting requirements for cash flow statements can be tricky and are often a reason for restatements. By taking this webinar, you will:

  • Learn the primary purpose of the statement of cash flows
  • Understand how to classify various transactions as either Operating, Investing or Financing
  • Review significant differences between ASC Topics 230 and IFRS 7

To give financial professionals a review of the purpose of the statement of cash flows, with an emphasis on statement of cash flow classification and disclosure issues.

  • Usefulness & Limitations of the Statement of Cash Flows
  • Classification of Cash Flows
  • Public Company Restatements
  • Bank & Book Overdrafts
  • Discontinued Operations & Reporting in Statement of Cash Flows
  • Reconciliation of Net Income to Net Cash Flows Provided by Operating Activities
  • Cash Flow Supplemental Disclosures on Non-Cash Investing & Financing Activities
  • Classification Examples
  • Foreign Currency Cash Flows
  • SEC Comment Letters
  • Business Combinations
  • Non-Monetary Exchanges
  • Sale & Leaseback Transactions
  • Interim Reporting
  • Recommendations for Preparing the Statement of Cash Flows in an Effective, Accurate & Timely Manner
  • Significant Differences Between US GAAP ASC 230 & IFRS 7

Intermediate knowledge of financial accounting and reporting.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: