A252v : FRS 7: Statement of Cash Flows (Live Webinar)
SYNOPSIS
Programme Objective
Programme Outline
- Benefits of preparing cash flow statements
- Revelation of the short-cut techniques to prepare cash flow statements
- Format of cash flow statements using direct and indirect methods
- Cash flows from operating, investing and financing activities
- Meaning of Cash and cash equivalents
- Interest paid
- Accounting for acquisition and disposal of subsidiaries
- Non-cash transactions
- Foreign currency cash flows
- Disclosure requirements
- Case Study 1
- Basic cash flow statements preparation
- Basic cash flow statements preparation
- Case Study 2
- Cash flow statements preparation using both direct and indirect method
- Case Study 3
- Consolidated cash flow statements including acquisition of subsidiary during the year
- Case Study 4
- Accounting for foreign currency translation reserve movements arising from consolidation of foreign subsidiaries and consolidated cash flow statement