Innk Mead A Question 8. Which one of the following statements is correct according to IAS 7 Statement of Canh Howa? Preparing a statement of cash flows using the direct method gives a different cash flow from operating activities to that using the indirect method O Cash flows from interest and dividends should be disclosed separately O a statement of canh flows may be included as a primary statement in an entitys financial statements, or in the notes to the financial statements O Financing activities include the acquisition and disposal of long term assets and other investments not included in cash equivalents