The Statement of Cash Flows

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Some might argue that the statement of cash flows is an optional financial statement and does not provide critical information needed for a firm or investor to succeed.  Do you agree with this statement? Why or why not?There are two methods for constructing the statement of cash flows: the direct method and the indirect method.  What are the similarities and differences between the two methods?  Which of the two is most preferred?  Which is required by FASB?150-300 words for each questionReferences

 
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