According to IFRS a complete set of financial statements consists of five statements, all of which should be presented with equal prominence. One of the statements is the cash flow statement. Detailed requirements for cash flow statement presentation and disclosure are dealt with in IAS 7 – Statement of cash flows standard.
The success, growth and survival of an entity depend not only on profit, but also on the entity’s ability to generate or otherwise obtain cash. A cash flow statement helps you understand how the entity generates and uses cash and can also indicate the amount, timing and certainty of future cash flows. This course will walk you through the main concepts and elements of statement of cash flows using practical examples and interim tests to enhance understanding.
This course will enable you to:
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This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.
This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
In case you need CPA CPE credit points, please contact us for the certificates.