Statement of Cash Flows ( Apple Inc.)
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Category: Operating Activities
1. State whether your corporation uses the direct or indirect method of preparing the Statement of Cash Flows and describe how the Statement would be different under these two methods.
2. What are the largest increases and decreases in the operating activities section of your corporation’s Statement of Cash Flows?
3. Given the industry your corporation operates in and the current economic environment, explain any unexpected operating activities that caused cash flow to decrease.
Category: Investing and Financing Activities
1. Explain similarities and or differences in preparing the Statement of Cash Flows using International Financial Reporting Standards (IFRS).
2. Describe investments reported on your corporation’s Statement of Cash Flows in the current and most recent past year.
3. Review your corporation’s Statement of Cash Flows over the past 3 years and explain any financing trends.

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