How Disclosure Choices Can Hide Cash Flow WeaknessesCode: 27-DISCHOICE

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Course Details

Pages: 22
Course Overview
This course looks at how the way companies present and disclose information can hide cash flow issues. It covers things like narrative disclosures, combining line items, and using non-GAAP liquidity measures. As you work through the course, you’ll see how these choices can shape how investors, analysts, and other financial statement users perceive a company’s cash flow and overall liquidity.

Learning Objectives
Upon completion of this course, you will be able to:

• Identify disclosure practices that obscure cash flow trends

• Recognize aggregation and line-item presentation choices affecting liquidity

• Determine the impact of non-GAAP measures on interpretation

• Distinguish presentation from techniques that conceal cash flow issues

Category: Auditing

Recommended CPE Hours: 2

Level of knowledge: Update

Prerequisite: Basic understanding of Auditing

Advanced Preparation: None
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