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Chapter 4 — Presentation

4.3 Statement of Cash Flows

4.3 Statement of Cash Flows

IFRS Accounting Standards and U.S. GAAP contain similar guidance on presentation in the statement of cash flows, including the requirement to separate cash flows into operating, investing, and financing activities. Both also allow the use of the direct or indirect method of presenting cash flows from operating activities. However, there are a number of differences between the two sets of standards regarding presentation in the statement of cash flows, which are shown in the table below.