Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)

Disruption

Course

Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)

  • Format

    Course - Online

  • Duration

    1h

This course is part of the IFRS Certificate Program and provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.

Learning outcomes

  • Recognize the format of the statement of cash flows.
  • Distinguish cash flows as being related to financing, investing, or operating activities.
  • Identify required disclosures for a statement of cash flows.
  • Recognize the format of the IFRS-required financial statements.
  • Identify components of the statement of cash flows and related presentation requirements.
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Product information

Overview

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses requirements of IAS 7, Statement of Cash Flows, including the following:

  • Format of the cash flow statement

  • Categories of cash flows (operating, investing, and financing)

  • Disclosure requirements

This course also addresses the requirements of IAS 34, Interim Reporting, including the following:

  • Minimum content of an interim financial report, including disclosures

  • Accounting recognition and measurement principles under interim reporting

  • Special considerations for revenue, costs, use of estimates, and restatements

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Duration:1h
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Accessibility

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