Purchase Course

Statement of Cash Flows   

8

Estimated CPE
Tuition
$1,395.00
Course Number
18-IL-256-EE
Course Leader
Dan Gode
Hotel / Venue Details
View Details
8

Estimated CPE
Tuition
$1,395.00
Course Number
18-IL-256-EE
Course Leader
Dan Gode
Hotel / Venue Details
View Details

Course Details

Preparing cash flow statements is challenging because they reconcile net income to cash flows based on changes in balance sheets. This requires knowing all the GAAP rules that underlie these two statements as well as the requirements of FASB ASC 230. This one-day seminar teaches a comprehensive, logical, and efficient process to prepare the cash flow statement accurately in the limited time typically available. We use detailed numerical examples, real cases, and SEC Comment letters to explain the judgment required in classifying cash flows, the effect of foreign operations, derivatives, deferred taxes, acquisitions, discontinued operations, share-based compensation, leases, bonds, securitizations, and equity investments.

Course Agenda

  • Overview of a logical and efficient process to prepare the cash flow statement
  • Judgment required in classifying cash flows into operating, investing, financing
  • Other comprehensive income, discontinued operations, and equity transactions
  • Special issues relating to the following:
    • Deferred Taxes
    • Foreign currency remeasurements and translation
    • Stock-based compensation
    • Equity investments
    • Acquisitions, consolidations, non-controlling interests, and dispositions
    • Pensions and other post-employment benefits
    • Significant non-cash events
    • Leases
    • Premium and discount on bonds
    • Derivatives and hedging
    • Securitizations

Course Leader
Dan Gode, Co-founder, Almaris Consulting and Training 


Keywords: ASC Topic 230, FAS 95, Preparing Cash Flow Statement Efficiently, Operating Cash Flows, Investing Cash Flows. Financing Cash Flows, Deferred Taxes, Foreign Currency Translations, Other Comprehensive Income, Stock-Based Compensation, Acquisitions, Consolidations, Non-Controlling Interests, Dispositions, Pensions, Postemployment Benefits, Significant Noncash Events, Leases, Bonds, Equity Investments, Derivatives and Hedging, Securitizations, Discontinued Operations, Accounting

Other Details

Special Notice/Instruction: NASBA Delivery Method: Group Live
Prerequisite: Baseline understanding of U.S. GAAP Accounting
Preparation: None
Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Seminar
San Francisco, California
12/16/2019

Preparing cash flow statements is challenging because they reconcile net income to cash flows based on changes in balance sheets. This requires knowing all the GAAP rules that underlie these two statements as well as the requirements of FASB ASC 230. This one-day seminar teaches a comprehensive, logical, and efficient process to prepare the cash flow statement accurately in the limited time typically available. We use detailed numerical examples, real cases, and SEC Comment letters to explain the judgment required in classifying cash flows, the effect of foreign operations, derivatives, deferred taxes, acquisitions, discontinued operations, share-based compensation, leases, bonds, securitizations, and equity investments.

Course Agenda

  • Overview of a logical and efficient process to prepare the cash flow statement
  • Judgment required in classifying cash flows into operating, investing, financing
  • Other comprehensive income, discontinued operations, and equity transactions
  • Special issues relating to the following:
    • Deferred Taxes
    • Foreign currency remeasurements and translation
    • Stock-based compensation
    • Equity investments
    • Acquisitions, consolidations, non-controlling interests, and dispositions
    • Pensions and other post-employment benefits
    • Significant non-cash events
    • Leases
    • Premium and discount on bonds
    • Derivatives and hedging
    • Securitizations

Course Leader
Dan Gode, Co-founder, Almaris Consulting and Training 


Keywords: ASC Topic 230, FAS 95, Preparing Cash Flow Statement Efficiently, Operating Cash Flows, Investing Cash Flows. Financing Cash Flows, Deferred Taxes, Foreign Currency Translations, Other Comprehensive Income, Stock-Based Compensation, Acquisitions, Consolidations, Non-Controlling Interests, Dispositions, Pensions, Postemployment Benefits, Significant Noncash Events, Leases, Bonds, Equity Investments, Derivatives and Hedging, Securitizations, Discontinued Operations, Accounting

Special Notice/Instruction: NASBA Delivery Method: Group Live
Prerequisite: Baseline understanding of U.S. GAAP Accounting
Preparation: None
Level of Knowledge: Intermediate
Field of Study: Accounting
Delivery Method: Seminar

Seminar Brochure

Click to view, download, print
Locations / Dates


San Francisco, California
12/16/2019


Seminar Brochure

Click to view, download, print