IAS 7 Cash flow statements
Course Description
This eLearn aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (Hungarian) accounting and reporting processes. Our experts in IFRS designed the professional materials according to the IAS 7 Cash flow statements standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.
Course Structure
The eLearn introduces the following topics:
- Introduction
- Definitions: the objective of cash flow statements, concept of cash flow statements, definitions; cash equivalents; classification of cash flows into cash flows from operating, investing and financing activities; direct and indirect method
- Cash flows from operating activities
- Cash flows from investing activities
- Cash flows from financing activities
- Other specific cash flows: taxation; associates and joint ventures; interest and dividend
- Disclosures
- Test your knowledge
Should Attend
This course is intended for professionals in financial and actuarial functions.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Final quiz will test your knowledge.
Key-Features
This course will enable you to:
- identify cash equivalents and non-cash items
- distinguish the two approaches (direct – indirect) to produce cash flows from operations
- classify transactions into the main categories of cash flows
- understand the cash flows from operating activities
- understand the cash flows from investing activities
- understand the cash flows from financing activities
- identify basic steps of preparing statements of cash flows based on the IAS 7 standard
- review IAS 7 standard’s disclosure requirements
Course Structure
The eLearn introduces the following topics:
- Introduction
- Definitions: the objective of cash flow statements, concept of cash flow statements, definitions; cash equivalents; classification of cash flows into cash flows from operating, investing and financing activities; direct and indirect method
- Cash flows from operating activities
- Cash flows from investing activities
- Cash flows from financing activities
- Other specific cash flows: taxation; associates and joint ventures; interest and dividend
- Disclosures
- Test your knowledge
Should Attend
This course is intended for professionals in financial and actuarial functions.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Final quiz will test your knowledge.
Key-Features
This course will enable you to:
- identify cash equivalents and non-cash items
- distinguish the two approaches (direct – indirect) to produce cash flows from operations
- classify transactions into the main categories of cash flows
- understand the cash flows from operating activities
- understand the cash flows from investing activities
- understand the cash flows from financing activities
- identify basic steps of preparing statements of cash flows based on the IAS 7 standard
- review IAS 7 standard’s disclosure requirements
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