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IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)
CPE Self-study

IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)

Provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

1

Availability

1 year

Learning Outcomes
  • Recognize the format of the statement of cash flows.
  • Distinguish cash flows as being related to financing, investing, or operating activities.
  • Identify required disclosures for a statement of cash flows.
  • Recognize the format of the IFRS-required financial statements.
  • Identify components of the statement of cash flows and related presentation requirements.
  • Identify the requirements for interim reports.
Key Topics
  • The Statement of Cash Flows
  • Direct method
  • Indirect method
  • Operating, investing, and financing activities
  • Interim reporting
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

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.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Who Will Benefit
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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