Thursday 27 May 2021


2:30 pm


1.5 CPD Hours

Session Topic

Cash-flow statements, presentation and auditing

Cash-flow is a forgotten statement. Regulators have said that compliance needs to improve. This session will examine the requirements of AASB 7 Statement of Cash Flows and look at how to audit them.

The session examines:

  • The requirements of AASB 7
  • Examples of disclosures
  • How the quality of cash-flow statements can be improved through disclosures of accounting policies and judgements, and
  • Audit procedures to be applied.
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.


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Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).