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Wednesday, December 3, 2025 Live Webcast

The Statement of Cash Flows - The Ignored Financial Statement (E2512422)

8:45 AM - 12:15 PM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

4 CPE Credits in AA

OVERVIEW

There is a renewed interest in the Statement of Cash Flows. In the past 10 years, over 30% of restated financial statements were due to errors in the statement. The SEC has focused on it. Peer reviewers are noting problems, and the FASB has begun a project on it. This course focuses on where the problems are and where there is diversity in practice.

DESIGNED FOR

CPAs in public and private practice

BENEFITS

  • To gain the ability to critically read a\the statement of cash flows
  • To learn how to properly distinguish between operating, investing, and financing cash flows
  • To learn the importance of disclosing non-cash transactions

HIGHLIGHTS

  • The format of the Statement of Cash Flows
  • How to identify cash flows from accrual financial statements
  • How to classify cash flows between operating, investing and financing
  • Direct versus Indirect methods
  • Disclosure requirements
  • Non-cash transactions

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Kenneth Heaslip

Kenneth A. Heaslip, CPA, CGMA, M.B.A.
(4.6)

Director

Cullari Carrico LLC

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PRICING

$199.00 - Member

$274.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 3 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Kenn Heaslip Seminars, LLC