Announcements

Statement of Cash Flows

Preparing a cash flow statement is an essential accounting skill, but that doesn’t mean it’s always straightforward.

This one-day seminar is designed to help accounting and reporting professionals prepare the statement of cash flows per U.S. GAAP, even when special circumstances complicate the calculations. Using examples from published financial statements to illustrate scenarios and their applications, the course will explain how to incorporate non-operating changes in assets and liabilities due to factors such as acquisitions, dispositions, foreign currency translations, other comprehensive income and share-based payments.

Date/Location:
12/11/2017 New York
CPE Credit:
8
Tuition:
$1,395 **

Venue and Hotel Details

Agenda

  • ASC Topic 230: Financing, Investing, and Operating Cash Flows: Detailed Discussion of FAS 95 Requirements
  • Classifying Cash Flows
  • Examples of SEC Comment Letters
  • When the Balance Sheet Changes Differ from Cash Flow Adjustments
  • Special Issues: Deferred Taxes and Stock Options: Deferred Taxes
  • Stock-Based Compensation
  • Miscellaneous Cash Flow Topics: Pensions and Other Post Employment Benefits
  • Significant Non-cash Events
  • Leases
  • Premium and Discount Bonds
  • Equity Investments
  • Derivatives and Hedging
  • Securitizations
  • Vendor Financing
  • Discontinued Operations

Program Details

Prerequisite:  Baseline understanding of U.S. GAAP Accounting
Preparation:   None
Level of Knowledge:   Intermediate
Field of Study:   Accounting
Delivery Method:   Group Live, Instructor-Led Course

Course Leader

Dan Gode, Co-founder, Almaris E-Learning Systems.

Course Testimonials

“Dan Gode is one of the best instructors. He provides examples of journal entries and T-accounts, which make the info easier to understand. And he adds humor to all classes!” - SVP Finance & Tax, Large Mid West Community Bank


* Discounts cannot be combined and must be applied at time of initial registration.

** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.

If you have previously attended this course, you may not be eligible for CPE credits. Please contact KPMG Executive Education to confirm your eligibility.