2026 Statement of Cash Flows: Reporting and Analysis
2026 Statement of Cash Flows: Reporting and Analysis
Description:
Cash flows are vital to a company’s financial health. The statement of cash flows provides useful information to management, investors, creditors, and other interested parties, presenting the effects on cash of all significant operating, investing, and financing activities. It is required as part of a full set of financial statements. This course discusses cash flow reporting, presentation, and disclosure requirements of ASC 230, Statement of Cash Flows. It also provides examples to illustrate the application.
Learning Objectives
After completing this section, you should be able to:
1. Recognize the use of and the objectives for a statement of cash flows
2. Identify how different cash variables (e.g., operating, investing, financing) affect the cash flows
3. Identify differences between the direct method the indirect method
4. Recognize how changes in asset and debt accounts affect the cash flows
5. Identify the presentation and disclosure requirements
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.
Upon course completion A course evaluation form is provided for your feedback.
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/
$30.00
Additional information
| Advanced Preparation | |
|---|---|
| Course Author | |
| Credits | |
| Delivery Method | |
| Field of Study | |
| Instructional Format | |
| Knowledge Level | |
| Location | |
| Program Prerequisites | |
| Published Date | |
| Who Should Attend |