The Secretariat of the ASB published a short YouTube video titled How the Cash Flow Statement is prepared and presented. This is a follow up from the recording on Practical considerations when preparing the Cash Flow Statement.
The GRAP 2 Review Report, issued in 2021, reflected the areas of non-compliance by entities in applying GRAP 2. To help address these areas, the recording highlights what GRAP 2 requires when preparing and presenting the Cash Flow Statement.
🔗Access the recording on our YouTube channel.
💡The ASB YouTube channel also has other useful videos on topical public sector accounting matters as part of the initiative Enhancing the Application of Standards of GRAP.
🌐The presentations for this video and others are available on the ASB website.
Disclaimer
The article has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved, or otherwise acted on by the Board.