AASB 107 Statement of Cash Flows - eLearning
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This module provides you with a basic understanding and application of the accounting principles of AASB 107 Statement of Cash Flows.
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Topics covered in the e-learning:
Objectives and scope
Other specific cash flows
Upon satisfactory completion of this activity, you will be able to identify:
Distinguish the two approaches (direct-indirect) to produce cash flows from operations.
Classify transactions into the main categories of cash flows.
Identify basic steps of preparing statements of cash flows based on the AASB 107 standard.
Obtain a basic understanding of the principles of AASB 107 Statement of Cash Flows.
Sub-Topic: Financial Reporting
Proficiency Level: Foundation
CPD: Upto 1.5 hours