GAAP Consulting
Date

Thursday 12 June 2025

Time

12:00 pm

Duration

1.5 CPD Hours

Session Topic

The statement of cash flows revisited

Cash is king. A statement of cash-flows contains vital information to users of financial statements. Its preparation requires several judgements and proper disclosure. This GAAPinar complements our earlier sessions on the going-concern basis of accounting.

This session will address:

  • The principles of AASB 107/IAS 7 Statement of Cash Flows
  • The recent changes in liabilities arising from financing activities and supplier finance arrangements
  • The decisions to be made as well as common problems, and
  • Disclosure of material accounting policy about the statement, and examples.
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This session is presented by:

Corporate Headshot

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).