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What is the difference in appearance/approach for the indirect method and the direct method of creating...

  1. What is the difference in appearance/approach for the indirect method and the direct method of creating a cash flow statement? What sections of the cash flow statement differ between the two methods?
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Answer #1

The Cash flow has three sections which are Cash flow from Operating activities, Cash flow from Investing Activities and Cash flow from financing Activities.

There is no difference in Cash flow from Investing Activities and Cash flow from financing Activities in both Direct and Indirect method.

Main Difference between Direct and indirect method is Cash flow from operating activities. The approach used to calculate Cash flow from operating activities is different in both methods.

In Indirect method, its started from the Net income where non cash expenses like depreciation will be added back and also accrual accounting net income will be converted to Cash flows from operating activities.

In this Direct method,net income is not starting point. Cash amount received, cash paid etc are considered.

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