Below is the format or presentation of the Direct method of cash flow statement. If the direct method is used, then the entity needs to disclose in the notes a statement reconciling the cash flows from operations to the net profit from the income statement for the period.
- Content Page of Commonly Used Accounting Report Format
- Format Of The INDIRECT METHOD of Cash Flow Statement (FRS 107)
- Format of a Trading and Income Statement where the entity manufactures all its goods for resale
- Format of A Trading and Income Statement where an entity purchases all its goods for resale from outsides
- Format of Multiple Step Income Statement