Statement of Cash Flows: Reporting and AnalysisCode: 20-CFLOWS

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 69 Pages

A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity  with  generally  accepted  accounting  principles  (GAAP).  The  statement  is  not  required  if  the  financial  statements  are  prepared  on  a  basis  of  accounting  other  than  GAAP.  The  statement  must  be included in both annual and interim financial statements. This course discusses the requirements of ASC 230,  Statement  of  Cash  Flows  (ASC  230‐10‐45‐18  and  45‐27),  and  ASC  958‐205,  Not‐for‐Profit  Entities:  Presentation of Financial Statements, which requires the statement of cash flows for not‐for-profit-entities.

    Presentation Method:  QAS Self-Study

     

    Category: Accounting

     

    CPE credit:  3 Hours


    Program Level:  Update


    Prerequisites:  None


    Advance Preparation:  None


    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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