The Indirect Method Calculates the Net Cash Flow from Operating

Multiple Choice

The indirect method calculates the net cash flow from operating activities by adjusting net profit or loss for the effects of:

A) Changes during the period in inventories and operating receivables and payables.
B) Non-cash items such as depreciation,provisions,deferred taxes.
C) All other items included in the net income for which the cash effects are investing or financing cash flows.
D) All of these