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Cash Flow Reporting and Other Financial Statement Disclosure Hot Topics (Course Id 2079)

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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 - Technical - NASBA Registry
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 : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Oct-2022
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 - Technical - NASBA Registry - 2079

Keywords : Accounting, Cash, Flow, Reporting, Other, Financial, Statement, Disclosure, Hot, Topics, cpe, cpa, online course
Learning Objectives :

Chapter 1
Cash Flow Reporting

Upon completion of this chapter, you will be able to:
  • List the different methods used for presenting the statement of cash flows
  • Differentiate between operating, financing, and investing activities in the statement of cash flows
  • Recognize how a statement of cash flows is prepared using the indirect method
  • Identify cash flow classification for various types of transactions
  • Recognize disclosures requirements with respect to cash flow transactions

Chapter 2
Financial Statement Disclosure Hot Topics

Upon completion of this chapter, you will be able to:
  • Identify disclosure requirements related to revenue from contracts with customers
  • Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
  • Identify disclosures related to business combination transactions
  • Recognize disclosure requirements based on the CECL standard
  • Differentiate between disclosures for reportable segments vs. entity-wide
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

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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