Upon completion of this webcast, participants will be able to:

• Identify the requirements of the statement of cash flows guidance and related standards.
• Select appropriate classifications of transactions
• Recall key points relating to 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 — issues and examples
• Ongoing developments and proposed changes
• Statement of cash flow worksheets