Requirements of FASB ASC 230 (previously SFAS No. 95) and related standards.  Classification of transactions and events.  Cash equivalents, gross vs net cash flow reporting.  "Non-cash" transactions.  Presentation and preparation of the statement.  Use of this statement by management and third parties. Analysis of the statement.

CPE Credits: 4 (Accounting & Auditing)                Level: Intermediate

Delivery method: Group Live.

Advance Preparation: None

NASBA Field of Study: Accounting

Date: March 11, 2015

Registration: 3:15pm - 4:00pm                              Seminar: 4:00pm - 8:00pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $54                  Others $70

Additional Charges: Applications received after March 8, $8pp

Materials: This course will be paperless and the materials will be distributed electronically.  Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.