Topic outline

  • Module 6: Cash flow statement, Associates and Joint Arrangements

    This class will address IAS 7, IFRS 11 and IAS 28 and the learning outcomes are summarized as follows:

    • Define the purpose of a statement of a cash flows
    • Preparation of cash flow statement 
    • Define the term "associate" and "significant influence"
    • Explain the equity method of accounting and apply this method when accounting for an investment in associates

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Module 5: Business Combinations, Income Taxes & Financial Instruments
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Exam 1