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Financial Reporting Framework for Small and Medium-sized Entities—Part 3, Statements of Activities and Cash Flows
$49.95$49.95
Financial Reporting Framework for Small and Medium-sized Entities—Part 3, Statements of Activities and Cash Flows
CPE Credit: 2 hours
This webinar will address the presentation of the statements of operations and cash flows under the FRF for SMEs, as well as the principles for presenting certain account classifications in the statements.
Topics Covered
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Presentation of the statements of operations and cash flows
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Principles of accounting and disclosure for risks and uncertainties, accounting changes, revenues, leases, pension and post-employment benefit plans, income taxes, discontinued operations
Learning Objectives:
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To learn the presentation format for the statements of operations and cash flows under the FRF for SMEs
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To understand the basic principles in the FRF for SMEs for presentation and disclosure of certain account classifications in the statements of operations and cash flows
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To learn accounting treatment and disclosures for accounting changes, risks and uncertainties, and discontinued operations
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