- CFA Exams
- 2024 Level I
- Topic 5. Financial Statement Analysis
- Learning Module 4. Analyzing Statements of Cash Flows I
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Learning Outcome Statements PDF Download
1. Linkages Between the Financial Statements describe how the cash flow statement is linked to the income statement and the balance sheet | |
2. Classification of Cash Flows and Non-Cash Activities describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data | |
3. Cash Flows from Operating Activities: The Direct Method describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data | |
4. The Indirect Method describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data | |
5. Conversion from the Indirect to the Direct Method demonstrate the conversion of cash flows from the indirect to direct method | |
6. IFRS and US GAAP Differences contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP) |
I used your notes and passed ... highly recommended!
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