Description

This course provides an overview of the statement of cash flows, one of the most important, if not the most important, financial statements prepared by an entity, as well as other key financial statement disclosure topics. Chapter 1 focuses on cash flow reporting and Chapter 2 focuses on disclosure requirements related to revenue recognition, leasing, business combinations, CECL, and segments. While there may not be direct linkage among cash flow and these disclosure topics, this course is intended to provide an overview of several of the key areas.