NAA2524. Getting the Cash Flow Statement Right

Recent analyses performed by the SEC and others have identified that many statements of cash flows are not prepared in accordance with FASB Accounting Standards Codification Topic 230, Statement of Cash Flows. This session will help participants identify common errors in preparing cash flow statements and the appropriate ways to correct these deficiencies.

Learning Objectives:

• Identify the "Top 5" most common errors seen by regulators and others when entities prepare statements of cash flows
• Identify the proper way to correct these deficiencies and avoid future errors