ASPE - Statement of Cash Flows (On-Demand - CPA PRO)
Overview
This seminar provides participants with an overview of the preparation of the statement of cash flow, including discussion of the standard and exercises involving the preparation of a statement of cash flow under the direct and indirect method. The seminar covers basic cash flow statements and additional complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities.
Access expires 180 days from purchase date |
Course Description
The seminar will start with a basic cash flow statement and add complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.
Applicable for
Most accounting and tax professionals will acquire substantial gains from this seminar, especially:
- practitioners seeking a robust and complete review of the statement of cash flow under ASPE
- accounting and tax professionals working or involved with both private enterprises and not-for-profit organizations
Learning Objectives
By the end of this seminar, participants will be able to:
- better understand the ASPE standards for cash flow statements to prepare a quality cash flow statement, including relevant disclosures that complies with the specific standards
Content
In this seminar, you will gain knowledge about the following topics:
- overview of the requirements of the Statement of Cash Flow requirements
- definition of Cash and Cash equivalents
- direct and Indirect method of presenting operating activities
- non-cash transactions
- foreign currency
- presentation of gross items for financing and investing activities
- determination of whether changes in working capital related to operating or other activities
- required disclosures
- examples of more complex transactions
- comprehensive exercise to address complexities discussed
Course Content Created: November 2021
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 2
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
ASPE - Statement of Cash Flows (On-Demand - CPA PRO)
- 2
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Overview
This seminar provides participants with an overview of the preparation of the statement of cash flow, including discussion of the standard and exercises involving the preparation of a statement of cash flow under the direct and indirect method. The seminar covers basic cash flow statements and additional complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities.
Access expires 180 days from purchase date |
Course Description
The seminar will start with a basic cash flow statement and add complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.
Applicable for
Most accounting and tax professionals will acquire substantial gains from this seminar, especially:
- practitioners seeking a robust and complete review of the statement of cash flow under ASPE
- accounting and tax professionals working or involved with both private enterprises and not-for-profit organizations
Learning Objectives
By the end of this seminar, participants will be able to:
- better understand the ASPE standards for cash flow statements to prepare a quality cash flow statement, including relevant disclosures that complies with the specific standards
Content
In this seminar, you will gain knowledge about the following topics:
- overview of the requirements of the Statement of Cash Flow requirements
- definition of Cash and Cash equivalents
- direct and Indirect method of presenting operating activities
- non-cash transactions
- foreign currency
- presentation of gross items for financing and investing activities
- determination of whether changes in working capital related to operating or other activities
- required disclosures
- examples of more complex transactions
- comprehensive exercise to address complexities discussed
Course Content Created: November 2021
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.