Webcast: Statement of Cash Flows: Preparation, Presentation, and Use (WBCL4FCFS216)
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When: 10/6/2016
12:00 PM until 4:00 PM
Where: Webcast
United States
Presenter: Bruce A. Shepard, CPA, MBA

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Acronym WBCL4FCFS216
CPE 4 hours
Vendor AICPA
Accounting & Auditing
Level Basic
Yellow Book No
Prerequisite None
Who should attend Practitioners and financial professionals involved in preparing financial statements
Members $159
CPA Non-Members $199

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.


Top off your knowledge of the statement of cash flows. Review statement of cash flows preparation and presentation options and improve cash flow analysis. Explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events. This course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections.


When you complete this course you will be able to

  • Identify the requirements of the statement of cash flows guidance and related standards.
  • Select appropriate classifications of transactions.
  • Recall key points relating to technical considerations for cash equivalents, net presentation, and noncash transactions.
  • Recall proposed changes from the FASB and IASB.


  • Presentation requirements and issues
  • Operating section options and reporting issues
  • Cash equivalents-issues and examples
  • Ongoing developments and proposed changes
  • Statement of cash flow worksheets