Learning Module 4 of Financial Statement Analysis 11–14% of the exam
Analyzing Statements of Cash Flows I
7 lessons. About 0 minutes in cram mode, 0 minutes in full.
Lessons for this module are being written. The outcomes and lesson plan below are final.
Lessons
- 1 Linkages between the Financial Statements
Coming soon
- 2 The Direct Method for Cash Flows from Operating Activities
Coming soon
- 3 The Indirect Method for Cash Flows from Operating Activities
Coming soon
- 4 Conversion from the Indirect to Direct Method
Coming soon
- 5 Cash Flows from Investing Activities
Coming soon
- 6 Cash Flows from Financing Activities
Coming soon
- 7 Differences in Cash Flow Statements Prepared under US GAAP versus IFRS
Coming soon
What the exam expects you to do
- Describe how the cash flow statement is linked to the income statement and the balance sheet.
- Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data.
- Demonstrate the conversion of cash flows from the indirect to direct method.
- Contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP).