Kelen F. Camehl, CPA, MBA


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    1.5 Hours

Overview of Financial Statements – Part 2

This course explores the statement of cash flows, including methods of presentation and categorization of activities. It also reviews financial disclosures required by U.S. GAAP, such as the summary of significant accounting policies, the management discussion and analysis, as well as subsequent events.
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Topics discussed

• Statement of cash flows
• Summary of significant accounting policies
• Management discussion and analysis
• Subsequent events

Learning objectives

• Outline the differences between operating, investing, and financing cash flow activities.
• Recall the different methods used for cash flow presentation.
• Recognize key financial statement disclosures.
• Differentiate between recognized and non recognized subsequent events.

Who will it benefit?

Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.