How Cash Flow Classification Can Mislead Financial Statement Users (Course Id 2883)

The How Cash Flow Classification Can Mislead Financial Statement Users course isolates reclassifying financing inflows as operating cash flow, along with supplier finance and receivables factoring issues.

This course focuses only on classification decisions rather than the timing based acceleration and delay tactics covered in a separate course.

This course explains how classification choices affect financial statement analysis and can distort liquidity metrics used by investors and lenders.

This course is a Technical, self study text course worth 1.0 CPE credit in Auditing and requires a 70% score on a 5 question final exam after 3 review questions (optional) within one year. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

Yes, How Cash Flow Classification Can Mislead Financial Statement Users provides one hour of CPE credit in fraud prevention, detection, or reporting, which counts toward the four hour fraud CPE requirement imposed by the California Board of Accountancy (http://www.dca.ca.gov/cba) on CPAs subject to the accounting and auditing, governmental auditing, or preparation engagement CE requirement.