This course will explore significant elements of the FASB's technical agenda, focusing on recent updates to revenue recognition and lease accounting standards. A Special Purpose Framework overview will be provided, which may reveal salient alternatives to U.S. GAAP for certain entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this course, you will be able to...
- Recall major elements of the statement of cash flows
- Identify the two broad methods for preparing the statement of cash flows
- Perform certain calculations for preparing both the indirect and direct statements of cash flows
- Use the statement of cash flows as part of financial statement analysis
Major Topics
The major topics covered in this class include:
- Target profit analysis
- Break-even analysis
- Relevant costs and decision-making
- Standard costs and variances
- Activity-based costing
- Segment reporting and analysis
