UK & Irish GAAP: Cash Flow Statements

by Steve Collings

Part of a series on 2024-25 UK & Irish GAAP. This short course explores the components of the cash flow statement. It looks at different methods for preparing the statement and factors that affect the entity’s net debt, and also identifies some common errors to avoid.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Define the three cash flow classifications
  • Identify when to use the indirect and direct methods to prepare the statement
  • Understand the reconciliation of net debt
  • Recognise common errors made in the cash flow statement

About the module

Part of a series on 2024-25 UK & Irish GAAP. The cash flow statement is one of the primary financial statements providing the user with information about how the reporting entity has generated cash and what it has spent that cash on.

This short course focuses on best practice when preparing your cash flow statement.

Look inside

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Contents

  • Cash flow statements
    • Cash flow classifications
    • Getting classifications right
    • Indirect and direct methods
    • Reconciliation of net debt
    • Cash flow statement common errors
    • Mistakes to watch out for

How it works

Author

Steve Collings

Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

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Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Why not upgrade?

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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Learn more

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Find the best way to complete your CPD

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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: 2024 UK & Irish GAAP Update