The seminar will be delivered primarily through discussion of examples with some exercises.
The objective of this on-demand seminar is to provide participants with a solid understanding of the preparation of the statement of cash flow through discussion of the standard and exercise involving the preparation of a statement of cash flow under the direct and indirect method.   
The seminar will start with a basic cash flow statement and add complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.

Topics Include:
o Overview of the requirements of the Statement of Cash Flow requirements
o Definition of Cash and Cash equivalents
o Direct and Indirect method of presenting operating activities
o Non-cash transactions
o Foreign currency
o Presentation of gross items for financing and investing activities
o Determination of whether changes in working capital relate to operating or other activities
o Required disclosures
o Examples of more complex transactions
o Comprehensive exercise to address complexities discussed

Applicable for
Most accounting and tax professionals will acquire substantial gains from this seminar, especially:
o Practitioners seeking a robust and complete review of the statement of cash flow under ASPE
o Accounting and tax professionals working or involved with both private enterprises and not-for-profit organizations

Learning Objectives
By the end of this course, participants should be able to:
• Better understand the ASPE standards for cash flow statements to prepare a quality cash flow statement, including relevant disclosures that complies with the specific standards

What to Expect
• An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with the necessary login credentials. 
• Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.
• This course is designed for participants to view while following along with the course material provided. 
• This self-study course allows the user to save their progress and return to continue later.

Registration is for this course is open until March 31, 2024 and should be completed by August 31, 2024, after this time, access to the course will no longer be available.

To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.