IFRS and U.S. GAAP Classification Inconsistencies in the Statement of Cash Flows 2013

Key Topics

• Interest and Dividend Cash Flows
• Effects of exchange rate change
• Debt Issue Costs
• Debt Discounts and Premiums
• Interest on Cash and Cash Equivalents
• Capitalized Interest
• Leases
• Productive Assets to be Used or Rented and Then Sold
• Exploration Expenditures
• Certain Capitalized Expenditures
• Installment Sales
• Cash Receipts of Receivables
• Seller and Third-Party Financing of Sales of Inventory
• Installment Purchases of Inventory
• Trading vs. Investment Securities
• Seller and Third-Party Financing of Productive Assets
• Transfer of Accounts Receivable
• Loans Held for Sale
• Equity Method Investments and Investments in Joint Ventures
• Repurchase and Reverse Repurchase Agreements
• Unusual or Infrequent and Material Items
• Extraordinary Items
• Accounting Changes and Error Corrections
• Discontinued Operations
• Excess Tax Benefits of Share-Based Payment Arrangements
• Income Taxes
• Insurance Claim Proceeds
• Value Added and Sales and Use Tax
• Derivatives and Hedging
• Corporate-Owned Life Insurance
• Dividends of Shares Subject to Mandatory Redemption
• Government Grants

Who should Attend

External Auditors, Internal Auditors, Financial analysts, Financial Officers, Chief Financial Officers, Chief Accounting Officers, Academics and Accountants.