CPD module: IAS 7 Statement of Cash Flows

In this month’s Accountancy Daily CPD learning module, we examine the accounting treatment of statement of cash flows under IAS 7

This course will enable you to:

  • classify investments as cash and cash equivalents;
  • classify cash flows into those arising from operating, investing and financing activities;
  • understand in what circumstances cash flows may be reported on a net basis; and
  • the Financial Reporting Council’s (FRC) key reminders for the statement of cash flows.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Marek Muc FCCA, accounting and audit specialist at Croner-i

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