Topic
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Sub-topic
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Introduction to Cash Flow Statement
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- Cash flow statement components
- Cash Flow Movements
- Uses of Cash flow statement
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Calculating Cash Flow
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- Cash Flow from Operations
- Methods for calculating CFO
- Differences between IGAAP and Ind AS
- Common classification errors
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Case Studies
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- Real life case study for calculation of Cash Flow Statement
- Evaluation of financial statements with the help of a real life case study
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Identifying Financial Statement Frauds
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- Defining Frauds
- Red Flags for identifying financial statement frauds
- Types of Financial Statement Frauds
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Improper Revenue Recognition
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- Motives behind improper revenue recognition
- Various ways of doing it
- Checks that need to be in place
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Improper Expense Recognition
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- Motives behind improper expense recognition
- Classification of expenses
- Examples of improper expense recognition
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Contingent Liabilities
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- What is a contingent liability
- Examples of contingent liabilities
- Disclosure Requirements
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Fraud Prevention
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- Checklist for preventing frauds
- Evaluation of financial statement frauds with the help of a real life case study
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