This e-learning course is part of an e-learning series designed by PwC Könyvvizsgáló Kft. which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (Hungarian) accounting and reporting processes. Our instructors - experts in IFRS - designed the professional materials according to the IAS 7 Cash flow statements standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.

The e-learning introduces the following topics:

  • Introduction
  • Definitions: the objective of cash flow statements, concept of cash flow statements, definitions; cash equivalents; classification of cash flows into cash flows from operating, investing and financing activities; direct and indirect method
  • Cash flows from operating activities
  • Cash flows from investing activities
  • Cash flows from financing activities
  • Other specific cash flows: taxation; associates and joint ventures; interest and dividend
  • Disclosures
  • Test your knowledge

45 minutes