• The format of the Statement of Cash Flows
• How to identify cash flows from accrual financial statements
• How to classify cash flows between operating, investing and financing
• Direct vs. Indirect methods
• Disclosure requirements
• Non-cash transactions.
Learning Objectives
• To gain the ability to critically read a\the statement of cash flows
• To learn how to properly distinguish between operating, investing, and financing cash flows
• To learn the importance of disclosing non-cash transactions
Major Topics
• The format of the Statement of Cash Flows
• How to identify cash flows from accrual financial statements
• How to classify cash flows between operating, investing and financing
• Direct vs. Indirect methods
• Disclosure requirements
• Non-cash transactions.
