Which of the following is a true statement about the difference between the direct and indirect methods for preparing the cash flow statement $($operating activities section$)?$

A$)$ They both result in the same amount of net cash flow from operating activities.

B$)$ They present identical information but in a different format.

C$)$ The direct method always results in a higher net cash flow from operating activities.

D$)$ The indirect method is required under IFRS, while the direct method is allowed under GAAP.

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