IAS 7 - Statement of cash flows online course
This course on IAS 7 - statements of cash flows, deals with the fourth primary financial statement an entity is required to present under IFRS.
This is the only statement that is not covered in IAS 1. Unlike many national accounting rules IAS 7 requires all entities to present a cash flow statement as an integral part of the financial statements.
Price: £35 + VAT
What you will gain
This course will take you through the contents of IAS 7 to help enable you to present cash flow statements.
By the end of this course, you will have a greater understanding of:
- the focus of a cash flow statement: cash and cash equivalents
- the categorisation of cash flows between the three main categories: operating, investing and financing
- the presentation of operating cash flows under the direct and indirect methods
- the degree to which cash flows can be offset
- the impact of foreign currencies
- the presentation options for interest and dividends
- the additional disclosures required
BPP | Tel: 0330 060 3303 | Email: firstname.lastname@example.org