Statement of Cash Flows: Preparation, Presentation, and Use

Join this webcast to explore the requirements of the statement of cash flows guidance and related standards. You will learn how to make correct cla...

3/27/2023 11:00am - 3:00pm  |  Online  |  AICPA

Members: $197.00, Non-members: $241.00

CPE Categories: Accounting (4 CPE)

Log In


Fresh ideas to improve your statement of cash flows preparation and presentation

This webcast discusses the preparation of the statement of cash flows and how to 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.

To simplify the complexities, we will:

• Identify the three major sections of statement of cash flows.

• Provide statement of cash flow worksheets.

• Discuss expected changes from FASB initiatives.

Instructor: Thomas Klammer

Target Audience

Practitioners and financial professionals who prepare financial statements

Course Objectives

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