Cash flow essentials - Singapore Workshop 2016

The program will use a very practical approach by applying extensive case studies to enhance the understanding and preparation of the Statement Of Cash Flows.  The case studies will use the worksheet techniques to assist in the preparation of the Statement.  Participants will be required to attempt the case studies to enhance their understanding of the procedures involved.

The program focuses on the FRS 7 where it clarifies that “information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilize these cash flows.”  The program will cover the following outline:
• Definitions of cash and cash equivalents and non-cash transactions
• Presentation of the Direct and Indirect formats for the statement of a single company and for a group of companies
• Understanding the concepts of Operating Activities, Investing Activities and Financing Activities
• Presentation of interest income and expenses, taxation, dividends and Non-controlling interests
• Other disclosures


This workshop is part of the Finance Operations Development Program and eligible for funding support of up to 43% off the course price. Eligibility conditions apply.

Enter code FUND10 at checkout. To apply the promotional code, you must complete separate payment for each workshop.


Learning objectives

The program will cover the following learning outcomes:
• To understand the purpose of the Statement Of Cash Flows and be able to comprehend the information contained therein
• To prepare the Statement Of Cash Flows in accordance with FRS 7, using both the direct and the indirect method
• To understand and prepare a basic consolidated Statement Of Cash Flows
• Hear insights from the following subject matter expert:

Lim Geok Heng
Geok Heng is a Fellow member of the Association of Chartered Certified Accountants and a Chartered Accountant of the Malaysian Institute of Accountants. She is also a Certified Professional Trainer (CPT, IPMA, UK). She has over 31 years’ experience in areas comprising auditing, financial accounting, treasury functions, education and training. Her most recent past appointments include the positions of Chief Technical and Training Officer of a medium-sized accounting firm, Training Manager of Ernst & Young, Lecturer in Sunway University College and Senior Lecturer in Tunku Abdul Rahman College. She speaks on MASB Reporting Standards and accounting and audit issues regularly throughout Malaysia for CPA Australia, ACCA, CIMA, MAICSA, MIA and MICPA.


This program is recommended for Finance Managers, Financial Accountants, Cost accountants, Management Accountants, Financial Auditors, Financial Analysts and users of financial statements.

1 day