Brad is joined by Paula Young, CPA, a partner at EisnerAmper, to discuss FAS 95 – Statement of Cash Flows: direct versus indirect method; what should be put into each of the three main sections; common errors and issues; “big R” and “little r;” and more.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• Summary of FASB Statement No. 95
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group
• Webinar: Listening to the Statement of Cash Flows – March 9, March 19 and additional dates
• Webinar: What You Can Learn from the Statement of Cash Flows – March 28 or April 25
• NJCPA Convention & Expo, June 11-14, 2024