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

 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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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasbaregistry.org

NASBA QAS Sponsor number 108096