About this E-Learning Course

This course provides an overview of how an entity should classify and present items in its statement of cash flows. This course covers:

  • Overview of the requirements of the Standard

  • How an entity determines what is included as a cash or cash equivalent

  • Classification of cash flows

  • Other disclosure issues

Course curriculum

  • 1

    Cash Flow Statements

    • Welcome!

    • Introduction & Scope

    • What is cash or a cash equivalent?

    • Classification of cash flows

    • Other presentation and disclosure issues

How this course can help your business

Many entities prepare their statement of cash flows incorrectly. Some of the common mistakes made including classifying items in the wrong category, incorrectly presenting items as a cash flow or erroneously translating cash flows from foreign operations or subsidiaries into the presentation currency. This course will help you to avoid making these common mistakes when preparing your own statement of cash flows.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).