Direct Method Cash Flows and Notes Payable. Companies use financial statements -- income statements, balance sheets and cash flow statements -- to track and assess their operational and financial ...

Compare India's Accounting Standard 3 (AS 3) and Ind AS 7 on cash flow statements. Learn about their objectives, classification methods, and key differences in reporting ...

Direct Method When using the direct method, you list cash flows in the operations section of the cash flow statement.