The statement of cash flows is one of ... recommend companies present operating cash flows using the direct method format. In addition, the direct method is straightforward and easier to understand.

It is the first section depicted on a company's cash flow statement ... This added task makes the direct method unpopular among companies. This format is used for reporting Cash Flow details ...

The cash flow statement shows the inflow and outflow of cash transactions during a specified fiscal period, which might be monthly, quarterly or a fiscal year. The two methods from which ...