2024 CFA Level I Exam: Topic 5. Financial Statement Analysis - Learning Module 4. Analyzing Statements of Cash Flows I

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	1. Linkages Between the Financial Statements describe how the cash flow statement is linked to the income statement and the balance sheet
	2. Classification of Cash Flows and Non-Cash Activities describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data
	3. Cash Flows from Operating Activities: The Direct Method describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data
	4. The Indirect Method describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income statement and balance sheet data
	5. Conversion from the Indirect to the Direct Method demonstrate the conversion of cash flows from the indirect to direct method
	6. IFRS and US GAAP Differences contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP)

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