Preparation of a statement of cash flows using the indirect method, as has been emphasized before, boils down to the determination of all balance sheet changes in the individual assets and liabilities, which in turn leads to the "closure" of flows, and thus negotiated balance sheet change in cash flows from operating, investing or financing activities.

Although this method essentially does not require much effort, not once happen to make a mistake. One of the most common reasons is to bring change from the wrong sign.

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