NASBA Field of Study
• Statement of cash flows
• Summary of significant accounting policies
• Management discussion and analysis
• Subsequent events
• 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.
Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.