When determining the financial sustainability of a company, users of financial statement consider many sources of financial statement consider many sources of financial information.Research the development of the statement of cash flows using your text, the FASB website, and any additional resources you find ( such as the IASB site). evaluating the usefulness of the statement of cash flows, and the strengths and weaknesses of the direct and indirect method of reporting of cash flow statements. Include references to assenting and dissenting opinions- expressed both during the public hearing exposure drafts and in the final vote by the FASB-on cash flow statement.