U.S. GAAP: Overview of Financial Statements - Part II
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.
- 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.
All learning resources available in the CGMA Store qualify for CPD for CIMA members.
Start date19 November 2018
Programme duration1.5 hours
Estimated effort1.5 hours
- 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