Analyzing Statements of Cash Flows 1 (2024/2025 CFA® Level I Exam – FSA – Learning Module 4)

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Topic 5 – Financial Statements Analysis
Learning Module 4 –Analyzing Statements of Cash Flows 1
- LOS : Describe how the cash flow statement is linked to the income statement and the balance sheet.
- LOS : Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data.
- LOS : Demonstrate the conversion of cash flows from the indirect to direct method.
- LOS : Contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP).