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Preparing Statement of Cash Flows (SMAA02/22)

Event Description

Preparing the statement of cash flows may seem complicated on the surface. This course will break down the required elements into easily understood pieces, to enhance your ability to ensure you are in compliance with the financial statement requirements under U.S. GAAP.

Designed For

Public and industry accountants at all levels interested in remaining current on technical accounting and financial reporting requirements  


  • Describe the basic format of the Statement of Cash Flows
  • Define cash and noncash elements of the Statement of Cash Flows
  • Discuss proper classification of cash flow activity
  • Explain common cash flow preparation issues

Major Subjects

  • Basic format and presentation of the Statement of Cash Flows
  • Definition of cash and cash equivalents 
  • Disclosure of noncash activities
  • Proper classification of cash flow activities 
  • Common complex cash flow issues, such as stock compensation, derivatives, business combinations, leases, and other matters