U.S. GAAP: Overview of Financial Statements - Part II

Course_Fee1R 420.00R 420.00R 0.00 (0%)
Total amountR 420.00


This course explores the statement of cash flows, including methods of presentation and categorisation of activities. It also reviews financial disclosures required by U.S. GAAP, such as the summary of significant accounting policies, the management discussion and analysis, as well as subsequent events.

This course is included in the U.S. GAAP Fundamentals for Finance Professionals Certificate.

Topics discussed:

  • Statement of cash flows
  • Summary of significant accounting policies
  • Management discussion and analysis
  • Subsequent events

Who should take this course?
Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.

Professional development
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

  • Start date
    19 November 2018
  • Programme duration
    1.5 hours
  • Estimated effort
    1.5 hours
  • Fee
  • Institution
  • Language
Start Dates

Learning outcomes

  • Outline the differences between operating, investing, and financing cash flow activities
  • Recall the different methods used for cash flow presentation
  • Recognise key financial statement disclosures
  • Differentiate between recognised and non-recognised subsequent events