which is the first line item of the cash flow statement. The profit or loss on the income statement is then used to calculate cash flow from operations. This is referred to as the indirect method.

It doesn’t matter where you choose to get the basic format for your cash flow statements. However, it’s important to decide whether you will use the direct method or the indirect method for the ...

There are three main financial statements all publicly traded companies are required to make available to shareholders -- the income statement, balance sheet, and cash flow statement. Of the three ...

Cash flow statements give investors an assessment ... When reviewing line items, corporations can take a direct or indirect approach to calculating cash flow. For the direct approach, corporations ...