CFA Level I FRA - Cash Flow Statements Direct vs Indirect methods

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this way of explaining is genius. Thanks so much for the effort for such a good video ^^

minhngan_ic_invest
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Accrued liability decrease, for cash paid for operations… in this case should we add or subtract?

abdulrahmanalahmadi
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I am sorry to say that, Cash flow direct and direct cannot be explained clearly without the "" T Account "". By seeing the increases and decreases in the "T Account " we see the effect to the cash in or cash out, unless that person has an Idea about It. Good explanation though.
Thank you for your help.

ube-s