This course addresses requirements of IAS 7, Statement of Cash Flows, including the following:
- Format of the cash flow statement.
- Categories of cash flows (operating, investing, and
financing).
- Disclosure requirements.
This course also addresses the requirements of IAS 34, Interim Reporting, including the following:
- Minimum content of an interim financial report,
including disclosures.
- Accounting recognition and measurement principles
under interim reporting
- Special considerations for revenue, costs, use of
estimates, and restatements.
- This course includes interactive learning elements and illustrative exercises with solutions.