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PREPARING AND AUDITING CASH FLOW STATEMENTS UNDER FRS102
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£99+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £45.60+VAT per place).
The cash flow statement is the weak link in many sets of accounts! Many accountants seem totally incapable of preparing a cash flow statement properly! Many cash flow statements are riddled with compensating errors – which can often be easy to detect or suspect! Many auditors seem to be oblivious of the mistakes commonly made when preparing cash flow statements! FRS 102 brings its own additional complications to trip up the unwary preparer or auditor!
WHO SHOULD ATTEND?
All accountants involved in the preparation and/or audit of cash flow statements prepared in accordance with FRS102
This course is totally practical and revolves around a case study featuring the preparation of the cash flow statement – and explanation of common errors and misconceptions. The requirements of FRS 102 will be followed and issues not dealt with by FRS 102 will be tackled. The course will cover:
- Direct and indirect methods
- Role of the operating activities reconciliation
- Dealing with interest and tax
- Purchase and sale of property, plant and equipment
- Dealing with finance leases
- Acquisitions and disposals of subsidiaries
- Foreign currency cash flows
- Exchange differences
- Dealing with non-cash transactions
Coppid Beech Hotel, Wokingham