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. Another technique, called the direct method, can also be ...

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 ...