Description
Provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.
Designed For
- 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
Objectives
- Recognize the format of the statement of cash flows.
- Distinguish cash flows as being related to financing, investing, or operating activities.
- Identify required disclosures for a statement of cash flows.
- Recognize the format of the IFRS-required financial statements.
- Identify components of the statement of cash flows and related presentation requirements.
- Identify the requirements for interim reports.
Highlights
- The Statement of Cash Flows
- Direct method
- Indirect method
- Operating, investing, and financing activities
- Interim reporting