Cash Flow Statement: Preparation, Presentation and Use

Changes are coming to the statement of cash flows! Use this course to review existing statement of cash flows preparation and presentation options and consider how these requirements might change in the not-too-distant future. Careful exploration of the requirements of SFAS No. 95, Statement of Cash Flows, and related standards will increase your understanding of current classification of transactions and events while examining how reporting requirements may soon change. Special attention is given to contrasting the direct and indirect method of presenting operating cash flow information.

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