Which of the Following Is Not True Regarding the Statement

Which of the following is not true regarding the statement of cash flows?

A) The indirect method derives cash flows indirectly by starting with sales revenue and "working backwards" to convert that amount to a cash basis.
B) Noncash transactions sometimes are reported in conjunction with the statement.
C) Either the direct or the indirect method can be used to calculate and report the net cash increase or decrease from operating activities.
D) The statement of cash flows provides information about cash flows that the other statements either do not provide or provide only indirectly.