This course looks at how the way companies present and disclose information can hide cash flow issues. It covers things like narrative disclosures, combining line items, and using non-GAAP liquidity measures. As you work through the course, you’ll see how these choices can shape how investors, analysts, and other financial statement users perceive a company’s cash flow and overall liquidity.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify disclosure practices that obscure cash flow trends
•    Recognize aggregation and line-item presentation choices affecting liquidity
•    Determine the impact of non-GAAP measures on interpretation
•    Distinguish presentation from techniques that conceal cash flow issues

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/