Analyze the cash formation of the group by preparing the consolidated CFS in compliance with IFRS standards or Local regulations This training details the methods for preparing the consolidated cash flow statement according to the IFRS framework and Local consolidation rules, both of which have few divergences on this topic. In addition to a detailed presentation of the various sections of the statement and their content, you will learn how to understand the fundamental notion of "cash" in this summary statement, particularly the methods for determining "cash" flows from the accounts of the group entities and identifying the impacts on the group's "cash" from major consolidation operations and changes in scope. The focus is on practical application, and by the end of this training, you will be able to participate in the construction and analysis of your group's cash flow statement.