Can you tell whether the statement was prepared using: (a) the direct or indirect method; (b) IFRS or some other set of GAAP?

Read the case and answer the questions about cash flows (statements)

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Read the case and answer the questions about the statements

1. Can you tell whether the statement was prepared using: (a) the direct or indirect method; (b) IFRS or some other set of GAAP?
2. What are the major sources of cash? What are the major uses of cash?
3. Were operating cash flows greater than, or less than, accrual net income (or loss)?

What are the principal items giving rise to the differences between these two figures?

4. Did the entity generate enough cash from operations to cover their capital expenditures? Were cash flows from operations sufficient to cover both capex and dividend payments to shareholders? If so, what did the company do with its excess free cash flow? If not, where did the company obtain the cash used to pay for its capex and dividends?
5. Does capex exceed depreciation and amortization? What, if any, economic insights are you able to glean from this comparison?
6. Were working capital accounts (i. E., current assets and liabilities), other than cash and cash equivalents, mainly sources or uses of cash?
7. Was the company a net borrower or a net repayer of debt?
8. Did any other major items affect cash flows?