Cash Flow Reporting & Other Financial Statement Disclosure Hot Topics
This course provides an overview of the statement of cash flows, one of the most important, if not the most important, financial statements prepared by an entity, as well as other key financial statement disclosure topics. Chapter 1 focuses on cash flow reporting and Chapter 2 focuses on disclosure requirements related to revenue recognition, leasing, business combinations, CECL, and segments. While there may not be direct linkage among cash flow and these disclosure topics, this course is intended to provide an overview of several of the key areas.

Course Publication Date: September 23, 2022

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $40.00!

Author:Kelen Camehl
Course No:ACT-CASHHOT-14922
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • List the different methods used for presenting the statement of cash flows.
  • Differentiate between operating, financing, and investing activities in the statement of cash flows.
  • Recognize how a statement of cash flows is prepared using the indirect method.
  • Identify cash flow classification for various types of transactions.
  • Recognize disclosures requirements with respect to cash flow transactions.
  • Identify disclosure requirements related to revenue from contracts with customers.
  • Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors.
  • Identify disclosures related to business combination transactions.
  • Recognize disclosure requirements based on the CECL standard.
  • Differentiate between disclosures for reportable segments vs. entity-wide.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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