Consolidated cash flow statement

This module provides you with the foundations on how to prepare consolidated cash flow and legal changes statements. There will also be practical exercises during which attendees create a consolidated cash flow statement using different scenarios, including:

• Company sale
• Capital increase
• Percentage changes
• Change in consolidation method
• Acquisition of a company in currency

Training content

• The concept of flows and how to review special cases
• The impact of currencies, company mergers, the acquisition/sale of companies, and intra-group asset transfers in crafting statements
• How to present contents, intra-group flow, and fictitious/technical flows within a consolidated cash flow statement
• Three methods of preparing a consolidated cash flow statement (illustrated with three case studies)
• Consolidated cash flow statement validation and the balance-flow matrix