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Friday, September 25, 2020 Webcast

Statement of Cash Flows: Preparation, Presentation, and Use (X3-2206904)

9:00 AM - 1:00 PM EDT


4.0 CPE Credits in AA


Master statement of cash flows preparation and analysis. In this webcast, we review statement of cash flows preparation and improve your analysis with fresh presentation ideas. You'll explore the requirements and standards of the statement of cash flows guidance, so you can ensure correct classifications of transactions and events. To simplify the complexities, we will: -Identify the three major sections of statement of cash flows. - Provide statement of cash flow worksheets. -Discuss expected changes from FASB initiatives. KEY TOPICS: -Presentation requirements and issues -Operating section options and reporting issues -Cash equivalents examples and issues -Future developments and proposed changes


Practitioners and financial professionals who prepare financial statements


Identify statement of cash flows guidance and related standards requirements.

-Select the correct classifications of transactions.

-Recall technical considerations for cash equivalents, net presentation and noncash transactions.

-Recall proposed changes from the FASB and IASB.



-Presentation requirements and issues

-Operating section options and reporting issues

-Cash equivalents examples and issues

-Future developments and proposed changes






Bruce Shepard

Bruce Shepard, CPA


Bruce Shepard, CPA Las Vegas, Nevada Bruce Shepard was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012. From 2006-2010, Mr. Shepard was the Chief Financial Officer of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources. From 1985-2006, Mr. Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an Assurance Partner from 1989-2006 focusing on providing proactive business advisory services to fast-growing companies. Bruce has many years of trusted business advisor experience around Portland, Oregon where he practiced for 33 years. In addition, Bruce has taught all of the accounting and auditing classes, fraud and forensics, pension auditing, SAARS, COSO, and governmental accounting and auditing classes for the AICPA for the last six years including being the lead instructor on GASB 68. Presently, Bruce is the author of the AICPA course, Audits of Banks and Other Financial Institutions. At PricewaterhouseCoopers, LLP, Mr. Shepard spearheaded over 100 acquisitions and divestitures by leading in the financial structuring of the transactions. He worked with clients to develop strategic plans for short-term and long-term growth. He assisted both start-up companies and beyond start-up companies with attaining their needed growth capital. Mr. Shepard wrote an article, Financing Entrepreneurs, in 1999 for the Oregon Society of Certified Public Accountants. Mr. Shepard was awarded “Beta Alpha Psi Professional of the Year” in 2006 for sustained involvement with the University of Oregon. Bruce has received the 2017 AICPA Outstanding Discussion Leader Award for her practical approach, enthusiasm, and lively seminars.


$179.00 - Member

$219.00 - Non Member

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