How Disclosure Choices Can Hide Cash Flow Weaknesses ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
This course looks at how the way companies present and disclose information can hide cash flow issues. This course covers topics like narrative disclosures, combining line items, and using non-GAAP liquidity measures. As you work through the course, you’ll see how these choices can shape how investors, analysts, and other financial statement users perceive a company’s cash flow and overall liquidity.
Highlights
Disclosure practices. Impact of non-GAAP measures. Recognizing aggregation.
Prerequisites
None.
Designed For
Auditors, CPAs, CEOs, and other accounting professionals.
Objectives
Identify disclosure practices that obscure cash flow trends. Recognize aggregation and line-item presentation choices affecting liquidity. Determine the impact of non-GAAP measures on interpretation. Distinguish presentation from techniques that conceal cash flow issues.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Kelen Camehl, Western CPE
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
Non-Member Price $33.00
Member Price $29.00