This 90-minute webinar compares the classification of specific items in the statement of cash flows under IFRS (International Financial reporting Standards) and U.S. GAAP.
Why Should You Attend:
Financial statement preparers and financial analysts must become conversant in International Financial Reporting Standards (IFRSs). The statement of cash flows is one of the main areas where wrong or inappropriate classification may result in misleading or materially misstated financial statements.
Join our expert speaker, Mr. Francesco Bellandi, for an insightful 90-minute session as he dissects and compares the classification of specific items in the statement of cash flows under IFRS (International Financial reporting Standards) and U.S. GAAP.
Areas Covered in the Webinar:
The course compares the IFRS and U.S. GAAP classification of the following items in the statement of cash flows:
- Effects of exchange rate change
- Interest and Dividend Cash Flows
- Debt Discounts and Premiums
- Debt Issue Costs
- Capitalized Interest
- Interest on Cash and Cash Equivalents
- Productive Assets to be Used or Rented and Then Sold
Leases
- Certain Capitalized Expenditures
- Exploration Expenditures
- Cash Receipts of Receivables
- Installment Sales
- Installment Purchases of Inventory
- Seller and Third-Party Financing of Sales of Inventory
- Seller and Third-Party Financing of Productive Assets
- Trading vs. Investment Securities
- Loans Held for Sale
- Transfer of Accounts Receivable
- Repurchase and Reverse Repurchase Agreements
- Equity Method Investments and Investments in Joint Ventures
- Extraordinary Items
- Unusual or Infrequent and Material Items
- Discontinued Operations
- Accounting Changes and Error Corrections
- Income Taxes
- Excess Tax Benefits of Share-Based Payment Arrangements
- Value Added and Sales and Use Tax
- Insurance Claim Proceeds
- Corporate-Owned Life Insurance
- Derivatives and Hedging
- Government Grants
- Dividends of Shares Subject to Mandatory Redemption
Who will Benefit:
- Internal Auditors
- External Auditors
- Financial Officers
- Financial analysts
-Chief Accounting Officers
- Chief Financial Officers
- Accountants
- Academics
Official Website: http://www.complianceonline.com/ecommerce/control/trainingFocus/~product_id=702588?channel=yahooevent
Added by complianceonlinecom on November 5, 2012