Which of the Following Statements About the Statement of Cash

Which of the following statements about the statement of cash flows is false?

A) The direct method provides more information than the indirect method
B) Firms can use either the direct method or the indirect method of reporting operating activities
C) Cash flows from operating activities is larger if the indirect method is used instead of the direct method
D) If firms use the direct method,they must also provide a reconciliation of net income and operating cash flows