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UK & Irish GAAP: Cash Flow Statements

(0 reviews)
by Steve Collings

Part of a series on 2024-25 UK & Irish GAAP. This short course explores the components of the cash flow statement. It looks at different methods for preparing the statement and factors that affect the entity's net debt, and also identifies some common errors to avoid.

£100+vat
1 CPD hours
120 days' access

This course will enable you to

  • Define the three cash flow classifications
  • Identify when to use the indirect and direct methods to prepare the statement
  • Understand the reconciliation of net debt
  • Recognise common errors made in the cash flow statement
  • About the course

      Part of a series on 2024-25 UK & Irish GAAP. The cash flow statement is one of the primary financial statements providing the user with information about how the reporting entity has generated cash and what it has spent that cash on.

      This short course focuses on best practice when preparing your cash flow statement.

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    Contents

    How it works

    Author

    author avatar

    Steve Collings

    Steve is Director at Leavitt Walmsley Associates, a firm of Certified Chartered Accountants. He is an internationally recognised speaker, writer and commentator on all matters to do with financial reporting and auditing. Steve is a prolific author, having written over 25 books and currently represents the North West of England on ACCA’s Practice Network Panel.

    Reviews

    (0 review)
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    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.
    JS
    Smith J
    19 Nov 2025
    Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse sodales consequat enim. Vivamus congue purus vitae erat sollicitudin commodo. Suspendisse ac lorem turpis.

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