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KPMG Executive Education

Statement of Cash Flows

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Next dates

Jun 10
Las Vegas, Nevada, United States
USD 1395
USD 1395 per day

Categories

BankingFinance

Description

Preparing a cash flow statement is an essential accounting skill, but that doesn’t mean it’s always straightforward.

This one-day seminar is designed to help accounting and reporting professionals prepare the statement of cash flows per U.S. GAAP, even when special circumstances complicate the calculations. Using examples from published financial statements to illustrate scenarios and their applications, the course will explain how to incorporate non-operating changes in assets and liabilities due to factors such as acquisitions, dispositions, foreign currency translations, other comprehensive income and share-based payments.

Agenda

  • ASC Topic 230: Financing, Investing, and Operating Cash Flows: Detailed Discussion of FAS 95 Requirements
  • Classifying Cash Flows
  • Examples of SEC Comment Letters
  • When the Balance Sheet Changes Differ from Cash Flow Adjustments
  • Special Issues: Deferred Taxes and Stock Options: Deferred Taxes
  • Stock-Based Compensation
  • Miscellaneous Cash Flow Topics: Pensions and Other Post Employment Benefits
  • Significant Non-cash Events
  • Leases
  • Premium and Discount Bonds
  • Equity Investments
  • Derivatives and Hedging
  • Securitizations
  • Vendor Financing
  • Discontinued Operations

Experts

Dan is the founder of Almaris Consulting and Training. He brings in 25 years of extensive experience in consulting and training in accounting, financial statement analysis, business drivers, modeling. valuation, and credit risk analysis. He has worked with over numerous corporations, investment b...

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