Course Detail(A312v : Consolidated Statement of Cash Flows (Live Webinar))
Not Available

A312v : Consolidated Statement of Cash Flows (Live Webinar) NEW

3.50 CPE Hours (Category 1)
Live Webinar

The course provides a practical approach to the preparation of consolidated statements of cash flows and highlights special considerations that apply to the statement of cash flows for the group entity. Using detailed illustrations, the course will also present a step-by-step explanation of the application of FRS 7 Statement of Cash Flows to the preparation of the consolidated statement of cash flows.

Programme Outline

The course will present detailed illustrations to explain and present the application of the principles and requirements of FRS 7 with respect to the preparation and presentation of consolidated statements of cash flows (CSCF). The course will cover the following areas to facilitate participants’ understanding of the practical applications of FRS 7:
 

  • Applying a systematic process in preparing the CSCF;
  • Transactions with non-controlling interests and its impact and presentation on the CSCF;
  • Changes in ownership interests in subsidiaries with or without loss of control and its impact and presentation on the CSCF;
  • Additional disclosures on gain or loss of control of subsidiaries;
  • Foreign currency translation and special considerations for the CSCF and pitfalls to avoid; and
  • Equity accounting and its impact and presentation on the CSCF.


Learning Outcomes

At the end of this course, participants will be able to:

  • Adopt a systematic process to prepare a CSCF;
  • Account for the impact and presentation of transactions with non-controlling interests on the CSCF;
  • Account for the impact and presentation of changes in ownership interests with or without change in control on the CSCF;
  • Perform foreign currency translation of foreign subsidiaries to support the preparation of the CSCF; and
  • Understand the cash flow effects of associates/joint ventures on the CSCF

It is assumed that participants have a basic understanding of consolidation and the preparation of single entity statement of cash flows.

Training Methodology

Lecture style with illustrations/exercises / case studies


Closing Date for Registration

1 week before programme or until full enrolment

Intended For

Accountants, Controllers, Finance managers, Auditors and All Accounting Professionals with 3 or more years of experience

Competency Mapping

Category 1 = 3.50 Hours

Schedule & Fees
Date & Time

16 May 2025 (1:30 PM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Dr Pearl Tan

Venue

Live Webinar in or outside of
Singapore

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Dr Pearl Tan
Adjunct Associate Professor in Accounting (Education)
Singapore Management University

Dr Pearl Tan, Adjunct Associate Professor in Accounting at Singapore Management University (SMU) has extensive experience in teaching and developing courses on advanced topics in financial accounting. Dr Tan had won a number of teaching awards in SMU and Nanyang Technological University (NTU). Dr Tan has an active interest in the IFRS and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by a number of Asian universities. Dr Tan served on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme and was a member of the Advisory Committee for Accounting Standards for Statutory Boards, and the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA). She was awarded the Public Administration Medal (Bronze) in 2015.

The course provides a practical approach to the preparation of consolidated statements of cash flows and highlights special considerations that apply to the statement of cash flows for the group entity. Using detailed illustrations, the course will also present a step-by-step explanation of the application of FRS 7 Statement of Cash Flows to the preparation of the consolidated statement of cash flows.

Programme Outline

The course will present detailed illustrations to explain and present the application of the principles and requirements of FRS 7 with respect to the preparation and presentation of consolidated statements of cash flows (CSCF). The course will cover the following areas to facilitate participants’ understanding of the practical applications of FRS 7:
 

  • Applying a systematic process in preparing the CSCF;
  • Transactions with non-controlling interests and its impact and presentation on the CSCF;
  • Changes in ownership interests in subsidiaries with or without loss of control and its impact and presentation on the CSCF;
  • Additional disclosures on gain or loss of control of subsidiaries;
  • Foreign currency translation and special considerations for the CSCF and pitfalls to avoid; and
  • Equity accounting and its impact and presentation on the CSCF.


Learning Outcomes

At the end of this course, participants will be able to:

  • Adopt a systematic process to prepare a CSCF;
  • Account for the impact and presentation of transactions with non-controlling interests on the CSCF;
  • Account for the impact and presentation of changes in ownership interests with or without change in control on the CSCF;
  • Perform foreign currency translation of foreign subsidiaries to support the preparation of the CSCF; and
  • Understand the cash flow effects of associates/joint ventures on the CSCF

It is assumed that participants have a basic understanding of consolidation and the preparation of single entity statement of cash flows.

Training Methodology

Lecture style with illustrations/exercises / case studies


Closing Date for Registration

1 week before programme or until full enrolment

Intended For

Accountants, Controllers, Finance managers, Auditors and All Accounting Professionals with 3 or more years of experience

Competency Mapping

Category 1 = 3.50 Hours

Programme Facilitator(s)

Dr Pearl Tan
Adjunct Associate Professor in Accounting (Education)
Singapore Management University

Dr Pearl Tan, Adjunct Associate Professor in Accounting at Singapore Management University (SMU) has extensive experience in teaching and developing courses on advanced topics in financial accounting. Dr Tan had won a number of teaching awards in SMU and Nanyang Technological University (NTU). Dr Tan has an active interest in the IFRS and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by a number of Asian universities. Dr Tan served on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme and was a member of the Advisory Committee for Accounting Standards for Statutory Boards, and the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA). She was awarded the Public Administration Medal (Bronze) in 2015.

Upcoming Schedule

Registration is closed

Date & Time

16 May 2025 (1:30 PM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 188.57
For Non-Members: $ 224.54


Programme Facilitator(s)

Dr Pearl Tan

Venue

Live Webinar in or outside of
Singapore


Other courses you might like

View Courses 
7.00
CPE Hours
Live Webinar

Deferred Tax Accounting: Understanding its Rationale and Application (Live Webinar)

16 May 2025 - 16 May 2025

  • UTAP
7.00
CPE Hours
Live Webinar

Digital Fraud

17 May 2025 - 17 May 2025

  • UTAP
7.00
CPE Hours
Classroom

Governance for Charities & IPCs

19 May 2025 - 19 May 2025

  • UTAP
  • CCF