Course Information

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Cash Flow, Working Capital and Other Financial Measurements
Author: Steven C. Fustolo

Description:

Furthering the scrutiny and mistrust of GAAP earnings, more analysts and investors are focusing on cash flow, working capital, and other financial measures other than accrual basis income in evaluating a company's financial performance. With the confusion over GAAP, third parties are focusing on additional measures that they understand, such as cash flow.

This course will review some of these measurements including cash flow, working capital, core earnings, and revenue recognition. A few of the obvious reporting problems that have been announced by the SEC and the financial press. including restatements and underfunding of pension plans, will also be covered.

Course Details:
Price:  $45.00
Field of Study:  Accounting
Prerequisites:  Basic knowledge of accounting and financial reporting
Level:  Update
CTEC course number:  None
Course was last updated on:  01/03/2008
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Library:
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 3.00 CPE
National Registry Interactive 3.00 CPE
National Registry New Standards 3.00 CPE
QAS 3.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.