Webinar: Cash Flow Statement Preparation, Presentation, Use and Analysis
2324-71W 12/14/2023 de 2:00PM a 6:00PM
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Webinar: Cash Flow Statement Preparation, Presentation, Use and Analysis![](data:image/png;base64,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)
Requirements of FASB Topic ASC 230 and related standards. Classification of transactions and events. Cash equivalents, gross vs net cash flow reporting. Cash inflows and outflow from operating investing and financing activities. "Non-cash" transactions. Reporting requirements, presentation, and preparation of the Cash Flow statement. Use and analysis of this statement by management and third parties.
Objectives: Upon completion of this course participants should be able to:
- Make a correct preparation and presentation of the Cash Flow Statement
- Classify and report transactions and events correctly.
- Explain the requirements of FASB Topic ASC 230.
"Instructional Delivery Method": Programa de grupo por internet: webinar en vivo.
CPE Credits: 4
P.R. Field of Study: Accounting and Auditing
"NASBA Field of Study": Accounting - Technical
Pre-requisite: BBA, major in accounting and six months experience in financial accounting or public accounting.
Advance Preparation: None
Level: Intermediate
Date: December 14, 2023Registration: 1:45pm - 2:00pm Webinar: 2:00pm - 6:00pm
Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA
Place: The webinar will be broadcasted via Zoom.
Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil" → Registros de Eventos → Selecciona el Evento → Tab Materiales". Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.
INFORMACIÓN IMPORTANTE
I. Conectarse a la transmisión:
a. Enlace
En este seminario se utilizará la aplicación de Zoom. Luego de registrarse, encontrará en “Mi Perfil - Registros de Eventos - Selecciona Evento” botón “Entrar a Zoom” para poder acceder al curso.
b. Otras
El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este seminario virtual.
II. Horario
Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.
III. Preguntas y respuestas
Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña llamada “Q & A”.
Las preguntas recibidas se contestarán durante el seminario.
IV. Validación de asistencia de acumulación de horas-crédito:
Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.
Créditos
Accounting and Auditing | 4.00 |
Total | 4.00 |