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Description

Cash Flow Statement: Building, Checking and Drafting the Disclosure Note

Move from a statement that balances through an adjustment line to a genuinely explanatory cash flow report

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

The cash flow statement is often the last statement produced and the least controlled. It balances because the differences have been parked in a miscellaneous line. Movements in working capital are calculated from balance sheet variations without neutralising non-cash movements. The reader is then unable to see what operations actually generated or what investment actually consumed.

This seven-hour programme is dedicated to building the statement intended for the notes to the financial statements. Participants start from a complete reporting pack and build the statement flow by flow under both presentation methods, then learn to check its internal consistency and to draft the commentary that accompanies it.

Learning objectives

  • Distinguish operating investing and financing cash flows
  • Build the statement using the direct method and then the indirect method
  • Neutralise transactions with no impact on cash
  • Restate movements in balance sheet items affected by changes in scope
  • Check that the statement reconciles with the movement in cash on the balance sheet
  • Draft the disclosure note that accompanies the statement

What makes this programme different

The statement is built in full on a spreadsheet from a complete set of statutory financial statements
Classic pitfalls such as disposals of fixed assets and non-cash charges are addressed one by one
A consistency checklist is compiled progressively throughout the day

Programme

1Logic and architecture of the statement

Understanding what each section must convey

  • Definition of cash and cash equivalents
  • Split between operating investing and financing activities
  • Direct method and indirect method and choice of presentation
  • Articulation with the balance sheet and the income statement
  • Position of the statement within the notes to the financial statements

2Building the statement flow by flow

Constructing the statement from the reporting pack

  • Determining operating cash flow and restating non-cash charges
  • Movement in working capital and neutralisation of non-cash entries
  • Acquisitions and disposals of fixed assets and disposal proceeds
  • Borrowings repayments and share capital transactions
  • Treatment of interest dividends and tax

3Control interpretation and commentary

Checking the statement and then making it speak

  • Reconciliation checks against the movement in cash
  • Identifying the most frequent construction errors
  • Cross-reading with profit and with indebtedness
  • Warning signals on how operations are being funded
  • Drafting the commentary for the notes to the financial statements

Who is it for

Accounting managers and consolidation specialists as well as practice staff and management controllers involved in preparing annual financial statements.

Prerequisites

Be able to read a balance sheet and an income statement and have taken part in the preparation of annual financial statements.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.