IFRS - IAS 7 Cash Flow Statement

Price:
R483.00 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS
Lecturer:
Tristan David-Crewe White
Duration:
135 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

An often-neglected statement within a set of annual financial statements, is the Statement of Cash Flows.

Many auditors don’t know their responsibilities around this statement or what the requirements are for presentation.

  1. This session will address the following:
  2. Are all entities required to prepare a cash flow statement?
  3. What is a cash and cash equivalent?
  4. What constitutes operating activities, and what options for presentation / calculation are available?
  5. What is included in investing activities?
  6. What will need to be considered as part of financing activities?
  7. Examples of presentation