A cash flow statement is one of the key financial statements to be prepared and drawing it up correctly can be challenging. By focusing on various common complex areas, this workshop is designed to reinforce your practical knowledge and enhance your awareness of complexities in this area.

Note: pricing is customised, contact us for more information.

0.5 days                  Classroom/virtual

Target audience

• Finance directors
• Tax controllers
• Senior management
• Finance and tax managers/executives
• Financial analysts
• Regulators, academicians and accountancy students

Objectives

In this workshop, we will take you through all that you need to know in order to prepare a cash flow statement in accordance with MFRS 107 Statement of Cash Flows.

Agenda

• Why is the definition of 'cash & cash equivalents' so tricky to apply in practice?
• What is the difference between 'direct' & 'indirect' methods of reporting cash flows from operating activities?
• How to meet the amended MFRS 107 Disclosure Requirement of changes in Liabilities arising from financing activities?
• In what circumstances would cash flows related to taxation, acquisition and disposal of equity investments and leases under MFRS 16 be classified as either operating, investing or financing cash flows?
• Should cash flows be presented on a gross or net basis?
• What are the cash flow statement complexities that could arise with regards to intergroup transactions or transactions with your joint ventures or associates?

Professional associations recognising PwC CPE points

• Malaysian Institute of Accountants (MIA)
• Malaysian Institute of Certified Public Accountants (MICPA)
• Association of Chartered Certified Accountants (ACCA)

HRDF claimable

Not applicable

Available in

Malaysia