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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 49 ||| Word Count: 27,531 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $35.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2079 |
| Description : |
This course provides an overview of the statement of cash flows, one of the most important, if not the most important, financial statements prepared by an entity, as well as other key financial statement disclosure topics. Chapter 1 focuses on cash flow reporting and Chapter 2 focuses on disclosure requirements related to revenue recognition, leasing, business combinations, CECL, and segments. While there may not be direct linkage among cash flow and these disclosure topics, this course is intended to provide an overview of several of the key areas. |
| Usage Rank : | 23333 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Cash Flow Statement
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 01-Mar-2024 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2079 |
| Keywords : | Accounting, Cash, Flow, Reporting, Other, Financial, Statement, Disclosure, Hot, Topics, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
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| Course Contents : | Chapter 1 - Cash Flow Reporting Chapter Learning Objectives Chapter Overview Introduction What is Cash? Objectives of the Statement of Cash Flows Who is Required to Prepare a Statement of Cash Flows Review Questions What is Cash? Cash Flow Classification Investing Activities Financing Activities Operating Activities More Than One Classification Classification Changes Review Questions Presentation – Gross vs. Net Presentation – Direct vs. Indirect Special Topics Accounts Receivables Inventory Leases Business Combinations Noncash Investing & Financing Activity Review Questions Chapter 2 - Financial Statement Disclosure Hot Topics Chapter Learning Objectives Chapter Overview Revenue Recognition Disclosures Review Questions Lease Transaction Disclosures Review Questions Business Combinations Disclosures Review Questions CECL Disclosures – Assets Measured at Amortized Costs Review Questions CECL Disclosures – Available-for-Sale Debt Securities Review Questions Segment Reporting Disclosures Reportable Segments Only Entity Wide Review Questions Glossary of Key Terms |
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