ASPE- Statement of Cash Flows (VO)

This 2-hour on-demand seminar focuses on the areas in the preparation of the Statement of Cash Flows that tend to create the most challenges and difficulties for members.

Watch a qualified CPA instructor teaching the course and access a copy of the same course material that is provided to attendees of an in-person session. 

After registering for a Video on Demand course, CPA Saskatchewan will send you information on how to access the course within 2 business days.

Click HERE for more information on Video-On-Demand courses.

The objective of this on-demand seminar is to provide participants with a solid understanding of the preparation of the statement of cash flow through discussion of the standard and exercise involving the preparation of a statement of cash flow under the direct and indirect method.   

The seminar will start with a basic cash flow statement and add complexities, including non-cash transactions, foreign exchange, definition of cash and cash equivalents and determination of adjustments to operating activities. The requirements of the standards are presented through discussion, exercises that introduce complexities and a comprehensive exercise to illustrate the concepts discussed.

Most accounting and tax professionals will acquire substantial gains from this seminar, especially:

  • Practitioners seeking a robust and complete review of the statement of cash flow under ASPE
  • Accounting and tax professionals working or involved with both private enterprises and not-for-profit organizations

By the end of this seminar, participants will be able to:

  • Better understand the ASPE standards for cash flow statements to prepare a quality cash flow statement, including relevant disclosures that complies with the specific standards


  •  Overview of the requirements of the Statement of Cash Flow requirements
    • Definition of Cash and Cash equivalents
    • Direct and Indirect method of presenting operating activities
    • Non-cash transactions
    • Foreign currency
    • Presentation of gross items for financing and investing activities
    • Determination of whether changes in working capital relate to operating or other activities
    • Required disclosures
  • Examples of more complex transactions
  • Comprehensive exercise to address complexities discussed

Participants should be familiar with the CPA Handbook – Accounting Part II, Section 1540 Cash Flow Statement.

1/3/2022 - 3/25/2022
Video on Demand
Online registration not available.

Personal Passport Eligibility

Corporate Passport Eligibility


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