UK & Irish GAAP: Cash Flow Statements
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.
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.
Contents
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More in this series
Take a look more modules from the series: 2024 UK & Irish GAAP Update
This course is only available as part of an accountingcpd licence.