Learn how to create a statement of cash flows for your organisation. This course will introduce you to the statement of cash flows, including the three core sections - 'operating', 'investing' and 'financing' activities. Through the completion of exercises and practical examples, you'll be able to explain the components of the statement and gain experience in applying the disclosure requirements of IAS 7, or the equivalent Singapore FRS 7 Statement of Cash Flows.
Key topics:
- The importance of the statement of cash flows
- An overview of the accounting standard IAS 7
- The structure of the statement of cash flows
- How to convert from accrual to cash-based information
- Analysing and reconstructing ledgers to obtain cash flow information
CPA PD
