Preparing the consolidated statement of cash flows

Target audience

X day

Prerequisites

This trainng does not require any particular prerequisite.

Objectives

– Learn how to prepare and audit the consolidated statement of cash flows under IFRS and French GAAP
– Be able to analyze cash flows and to identify the necessary reclassifications in order to prepare a consolidated cash flow statement
– Be able to read and interpret a consolidated statement of cash flows

Detailed content

> Reminder of French and IFRS rules

> Linking the cash flow statement to free cash flow (FCF) and net debt

> Key points in a cash flow statement

– Definition of c ash and cash equivalents. Balance sheet: investments that can be qualified as cash equivalents.
– Splitting operating, investing and financing activities
– Focus on interest and tax
– Issues with respect to disclosure of investing and financing cash flows

> Specific topics for consolidated cash flow statement

– Restatements: lease, lease-back …
– Focus on accounted for under the equity method and on minority interests
– Cash flow of foreign currency entities
– Dealing with scope variations (acquisition or disposal, increase or decrease in ownership percentage)
– Dealing with non-cash transactions (in particular intra-group)

> Distinguishing monetary/non-monetary flows and balancing the cash flow

> Loss of control (impact of IFRS 5)

> Information to disclose in the notes

Why should you attend?

A consolidated cash flow statement is mandatory in financial statements prepared under both IFRS and French GAAP. Reading it brings precious insights on the cash flows of the year that go well beyond what can be obtained from reading balance sheet variations. In two days, you will be able to master how to prepare, audit and use this statement.

Training methods and assessment

Detailed technical presentation, many case studies all of whose are integrated in a progressive, realistic and concrete case performed over the two days.
Real-life illustrations.
Final case study assesses the acquisition of knowledge.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail to answer any follow-up questions participants may have.

Price

1 840 € Excl.VAT – 2 208 € Incl. VAT

Médias

Témoignages

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Jonathan C.
Entreprise
Formation