Trending December 2023 # Dev Team Investigating New Permanent Iphone Unlock Method # Suggested January 2024 # Top 18 Popular

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1. What happened?! I thought the unlock for basebands 02.10.01 & 03.10.01 would be released within the next 2 weeks?

As you know the Dev-Team (MuscleNerd) have been working on the unlock for quite a while now. They were making great progress on the unlock, but they found out that they (accidentally) unlocked “one particular SIM card” instead of the baseband itself. Which means that the unlock would only be an unlock you could use with MuscleNerd’s T-Mobile SIM. So, useless. If the unlock would unlock the baseband instead of “the SIM”, it’d probably be out within 2 weeks (reasonable timeframe which they had hoped). But things turned out to be different. Basically these <2 weeks predictions were a lack of information.

2. What is this NCK-key cracking? How does it work?

The NCK-key is the key generated by Apple if you’d officially unlock you iPhone, and with officially I mean, via your carrier. This “NCK-unlock” method is known over a few years now, actually since geohot started working on unlocking the iPhone 2G. He developed a program that could “crack” this 15 digits long key and unique for every device. Geohots NCKBF program could do around 100,000 keys/second which would produce a hit in many years, or complete a search in 317 years. To get to a point where this is actually doable we would need many orders of magnitude of improvement. Even if you use a PS3 (would we still want to use this??) or special hardware (within 1,000 US$ range) you will only get an improvement of 20-100 times.. which doesn’t help much.

Now, luckily, with the exploits they have now, they can’t unlock your baseband, but they *can* capture more information from the baseband to speed up this cracking process. Since the NORID and CHIPID (unique for every device) are known, you’d apparently only have to check 40 more bits (5 digits). A 40 bits key is theoretically crackable on “home hardware” within a week (24/7). The downside of this approach is that you’ll have to keep your computer turned on, and your iPhone has to be connected. And that is the reason why they never tried it before. Please note that this method is completely theorical and has been NOT tried at all till this moment.

3. Now what? Should I sell my locked iPhone 4?

I’d wait for more information on this “NCK-unlock”. Right now it’s pretty vague what timeframe we’re talking about. If the Dev-Team can pull this method off, it’d be very promising for those waiting for an unlock. If this method turns out to be not doable, I’d consider selling your iPhone 4 and save up for a factory unlocked iPhone 5.

4. Do you think there is every going to be an unlock?

Of course. But that’s unlikely to be any time soon (with soon being <1 month).

5. If the NCK method fails, how long do you think it will take for the Dev-Team to unlock the iPhone 4?

No ETA at all. Could be a few weeks, but it could easily be a few months as well.

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Flock Team Communication App For Iphone

Flock Team Communication App for iPhone, iPad, Android, Mac, Windows, and Linux is one of the finest and robust communication tools that helps you be a part of a team and work together. It lets you create channels for group conversation as well as integrate popular services like Dropbox, Google Calendar, and more. Excited? Here is my take on Flock as a team communication app.

Before we begin, please know that in my review here, I have focused on the Mac app.

Flock Team Communication App for iPhone, iPad, Android, Mac, Windows, and Linux Initial Setup Process

The set-up process for Flock App is straightforward. On the initial set-up screen, Flock lets you create your team or find team to join an existing one. To be a part of a current team, you can ask the admin for a URL, or you may even input the name and search for it.

Finally, a notification is sent to existing members when a new person joins the team. They may say ‘Hi’ and welcome the fresh entrant. If you ever feel you receive too much of these, you have the option to hide those messages.

Design, Colors, and Layout of Flock App for Mac and Windows

After set-up, you are treated with a clean and polished design. On the left side, you have two sidebars – one very thin that has a list of Accounts (or workplace), and the second normal-sized sidebar has open chats, pinned chats, and more.

In the middle, you have your central column. On the top right of this, there are clean, separate icons for audio calls, video calls, and creating a private channel with invited members to have a private group discussion.

On the right, there is another organized sidebar that boasts options for search, files, to-do, calendar, Google Drive, and more.

The green, white, and gray color scheme imparts a neat look and feel, and it is comfortable on the eyes. On Mac and Windows, the Flock app also supports dark mode.

Flock Channels for Group Communication

Flock app gives you the option to create infinite specific channels for focused communications. If your workplace is a media house, you may have multiple channels for writers, digital marketing professionals, HR department, and finally a channel for memes too. You can also create a channel for temporary projects or for a small group of certain employees.

A unique feature that Flock has is Smart Channels. They let you predefine membership rules, and when in future, any new employee matches the set criteria, they will be automatically added to the channel.

Audio and Video Calls on Flock

Now when we talk about audio calls, it is a bit complex. Currently, Flock allows you to make audio call from its smartphone app. You require a SIM card. When you initiate a voice call, you and the participant get a number that needs to be dialed. Further, there is a Moderator PIN and a Participant PIN to input. In short, the experience is doable but cumbersome. I contacted their support (more about it later), and one solution they provided is to make a video call and turn the camera off. Well, for the time being, I see no harm in this.

Collaboration and Working Together with Flock

Collaboration tools on Flock are plenty. Realistically chat, calls, creating and getting answers via polls, writing plus sharing notes and code snippets are all collaboration tools. You can use them in private chats or channels with multiple people.

The quick to-dos built right into the app has options like adding due date, and assigning it to a person. The Shared To-dos bot reminds you in the morning of the to-dos you have for that day. Overall, Flock works as a great task management app.

In addition to these, you can also invite guests to work with you. They can be customers, vendors, freelancers, etc. Flock only lets them access specified channels and contacts. I believe this excellent option will be super handy in situations when you need an external perspective from someone outside your workplace, like a knowledgeable friend.

Flock also lets you access your entire company directory. This means that you can quickly begin a chat and collaborate with just about anyone.

Flock Chat with Polls, Notes, Google Drive, and More

To start a chat, you may select a person from the list. Additionally, you may invite a colleague with their email address to start a conversation. The clean chat screen lets you collaborate one to one or in team/group via channels.

Good old emojis and big stickers enable you to say more with less. They are beautiful to look at, and it is fun to share them.

My experience with Poll: I created a Poll, shared a few programming code snippets, and also shared a note with one of my fellow workers. The practice is quick and impressive. If you are familiar with Slack, you would know that poll and notes, along with some other features that are in Flock, aren’t available by default on Slack.

One neat thing is that when you create a poll, you have the option to turn on ‘vote anonymously.’ So, if you want honest feedback about something, from people whom you pay, this feature is a must-have.

Third-Party App Integrations

Google Drive, Google Calendar, Google Analytics, GitHub, Dropbox, Trello, Twitter, Giphy, One Drive, Pingdom, and more play nicely with Flock app. Currently, it has integration with over 60 top chosen productivity apps.

So next time you have to access GitHub, do it from within the Flock app. There is no need to switch apps or worry about sharing rich GitHub content. Flock ensures that you have everything in one place and focus on growth than utilize time elsewhere.

Pro Tip: Flock also provides you with the freedom to build your apps and integrations via the Flock API.

Flock Support

I had a confusion with audio calls, and I sent a message to Flock Support right from the app. Sending them a message is the same as sending a message to a coworker.

I hoped the customer care would take time to reply. But within a few minutes, I heard back from a human support representative. The person was kind enough to address my issue and also note my query for future product development. Overall the experience was quick, effortless, and fantastic. If you wish for a personalized demo, you can get that here as well.

Other Features Ease of Use and Verdict

After having used Flock for some time on multiple devices, I can conclude that the service is easy to use for people of all kinds. Everything is standard and beautiful. Within some minutes, you can explore the app and get to business.

The look and design screams ‘work’ from the first glimpse. App integrations, organized sidebars, availability on all major platforms including web, the attention to design, a plethora of collaboration tools, easy adding to calendar or setting a reminder, and top-notch security are things that make me recommend this over the competitors.

A successful company begins with happy and productive people. Flock is here to ease the way you communicate among one another. It is built with creativity and fluidity in mind. Flock will assist you and your coworkers to talk, share, collaborate, and save time.

Availability: Windows PC, Mac, Linux, Chrome, Web, iOS, Android


Basic: Free

Pro: $4.50 per month per member

Enterprise: $8 per month per member

Download Flock

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Author Profile


Jignesh Padhiyar is the co-founder of chúng tôi who has a keen eye for news, rumors, and all the unusual stuff around Apple products. During his tight schedule, Jignesh finds some moments of respite to share side-splitting content on social media.

Red Team Vs. Blue Team In Cybersecurity

The InfoSec Color Wheel

The InfoSec color wheel was created by cyber specialist April C Wright as an extension of the idea used to categorize the red and blue teams. This viewpoint uses additional hues to promote information security and software development cooperation.

The concept is that the security component should be considered at every stage of product development so that the goods have defenses or procedures to resist potential incursions.

The different roles of different colors

The red team comprises breakers or ethical hackers who perform offensive security.

The blue team is made up of defenders who are in charge of deploying defensive shields.

The purple team is the group that combines the knowledge gained by the red and blue teams.

The yellow team consists of Architects and coders.

The green team is the team that improves the code developed by the yellow team based on lessons learned from the blue team.

The orange team is in charge of training and communicating what the red team has learned. The orange section encourages the yellow area to be more alert to potential attacks.

The white team consists of Managers and Analysts.

Understanding Red Team

A red team comprises security experts who imitate hackers to get past online security precautions. Red team members are ethical hackers who use a variety of strategies to identify holes or weak points in the technology and operating procedures that could allow staff members to gain unauthorized access to the network. Red teaming’s objective is to assess security to improve the organization’s security.

Responsibilities of Red Team

They conduct reconnaissance on an identified target.

They also obtain information by breaking into the location, infiltrating the system, or using social engineering.

They have to create a report based on the findings and offer suggestions for enhancing security.

Required skills for becoming a Red Team member

The individual must be comfortable with coding and spotting errors.

Red team members should be able to use social engineering methods like phishing and vishing to determine how vulnerable the employees of the company might be to these scams.

Understanding Blue Team

The blue team has a defensive approach to safeguarding the company’s data and other assets, in contrast to the red team, which has an offensive mindset. A blue team works as a unit within a security operations center to defend against and stop red team attacks and actual attacks launched by threat actors. If the attack in the red team scenario is successful, the blue team is in charge of incident response, which is how the organization deals with an attack. The security team should investigate the intrusion strategies and implement mechanisms to prevent it from happening again.

Use Intrusion Detection Systems (IDS) to detect and defend against potential attacks on the organization’s infrastructure.

Perform a footprint analysis to identify any potential breaches.

Perform DNS assessments to ensure no activities are taking place that could jeopardize network security.

Blue Team required skill

Attention to detail is critical to be oriented toward more information to identify any potential security flaw or vulnerability.

Blue team members must understand how to use assessment tools to identify risk and establish resources and means to protect assets at risk.

Carrying out threat intelligence entails gathering information about the various risks and threats to the organization that may exist. This is critical for developing a dependable defense strategy.

Within a security team, a blue section is a component of the defensive strategy. Analysts of threat intelligence or cybersecurity could also be used to refer to anyone in this discipline. Other roles associated with blue teaming include security architect and information security expert. This job is ideal for someone with an analytical mindset who enjoys planning and adhering to established regulations and standards.

Advantages of Red vs. Blue Team

Performance can be enhanced due to the rivalry between the two groups.

The blue team knows how to fix the problems that the red team discovers in the system’s vulnerabilities.

Cooperation can be done by creating a plan of action that enhances communication between the two teams. The red team discloses the identified threats and their knowledge of hacking techniques, whereas the blue team discloses their defensive mechanisms.

If both teams collaborate, it raises security awareness among other organization members.

The red team simulates the mind of a hacker attempting to gain access to your organization, while the blue team is in charge of defending the network against any potential attack. The interaction of these two groups will give your company valuable insights into improving your security measures.

The central idea is that all organization members should incorporate cybersecurity into their daily routines and jobs.

Windows 10 Build 21354 Outs With New Features In The Dev Channel

Windows 10 build 21354 releases in the Dev Channel with new features and changes.

It brings new Camera settings to manage network cameras and webcams.

Introduces the ability to disable content adaptive brightness control (CABC).

Microsoft also ships tweaks for the Settings app, Start menu, WSL, News and Interests, built-in apps, and more.

Build 21354 for Windows 10 is now rolling out for devices enrolled in the Dev Channel of the Windows Insider Program. This is preview number 69, and it is a small release with several changes and new features.

According to the company announcement, Windows 10 build 21354 introduces a new “Cameras” settings page with new features for network cameras and webcams. You will also find several changes for built-in apps (Snipping Tool and Paint), tweaks to the Start menu, improvements for the “News and interests” feature, and more.

Windows 10 build 21354 new features

Here are the new features, changes, and improvements with the latest preview of Windows 10.

Cameras settings

Starting with build 21354, Windows 10 introduces a new “Cameras” page in the “Devices” section of the Settings app.

The new page includes settings to add, remove, disable, and configure network cameras, built-in cameras (front and rear), and external USB webcams.

In the configuration settings, you can also remove the backlight that causes shadows on your face. And you can even adjust brightness and contrast, enable Video HDR or Eye Contact, or correct the camera rotation.

Displays settings

In the Display settings, you will now have the ability to disable content adaptive brightness control (CABC), which is a feature that improves battery life by adjusting the contrast and brightness of the display based on the content shown in the display. However, the feature can cause distracting brightness changes that also decrease the image quality that might be something important when you need to show content with color accuracy, as such now, there is an option to disable it.

The feature is called: “Automatically adjust contrast based on the displayed content to help improve battery,” and it will be available depending on the camera support.

Start menu improvements

As part of the Start menu improvements, build 21354 no longer includes a Windows Tools folder. Instead, it is now an option with a new icon that opens the new Windows Tools folder in Control Panel.

In addition, the Windows Tools folder now combines all the options previously available in the Windows Accessories, Windows Administrative Tools, Windows PowerShell, and Windows System folders. As a result of this change, you will no longer find these folders in the Start menu or across the operating system.

Furthermore, all the tools are searchable using Windows Search, and you can now pin them to the taskbar or Start menu.

Finally, File Explorer now appears in its own place in the Start menu.

Device usage settings

Starting with build 21354, Windows 10 officially introduces the “Device usage” settings page in the “Personalization” section, which allows you to specify how you plan to use the device to allow the system to show suggestions for tips, tools, and services that will help you make the most out of the operating system.

Windows Update changes

Windows 10 build 21354 also brings changes to the “Change active hours” feature. For example, now you see the “Automatically adjust active hours for this device based on activity” toggle switch enable if you never configured the feature.

Using this new default setting, Windows Update will be able to schedule automatic updates when you are not actively using the computer.

ARM improvements

For ARM64 devices, it’s now possible to enable compatibility settings for x64 applications.

Windows Subsystem for Linux (WSL)

In WSL, the default path has been changed to \wsl.localhost\ from \wsl\ to improve reliability and performance. However, you will still be able to use the \wsl\ path to access the files.

Applications changes

There is a new version of the Microsoft Paint app that does not introduce any new features in this flight, but now it’s an app that updates through the Microsoft Store and includes a new modern icon.

The Snipping Tool also becomes an app that receives updates through the Microsoft Store. The company also says that this app has been combined with the Snip & Sketch app, which means that they both will receive updates simultaneously. Furthermore, the Snipping Tool is no longer part of the Windows Accessories folder, and it will appear in its own place in the Start menu.

News and Interest improvements 

This flight also brings some improvements for the News and Interests widget in the taskbar.  Starting with this release, you will find more ways to personalize the feed with the new “Manage interest” button that appears when hovering over the weather in the taskbar.

The button opens the feature personalization experience in your Microsoft account online page. The page includes more ways to select topics of interest. You can use the search box to find more topics. You can manage the topics you follow by selecting “Followed interests” in the left navigation.

Also, the “Tune your feed” is available from the left pane on the “My interests” page. “This experience makes it easy to explore and follow publishers from [the Microsoft] partner ecosystem and select example articles that pique your interest.” In addition, the “Followed Publishers” option in the left pane lets you manage the publishers you follow.

These changes are available in the United States, United Kingdom, Canada, India, and Australia.

Microsoft Edge

Although Microsoft Edge receives updates independently from Windows Update, pinned sites should now show all the open tabs across windows as of the latest release of the browser.

Microsoft is listing the complete set of improvements, fixes, and known issues for Windows 10 Insider Preview build 21354 at the Windows Blog.

Download Windows 10 build 21354

You can learn more about all the changes available in the current development process of Windows 10 in this guide.

Iphone 13 Vs Iphone 12: What’s New?

Apple launched the iPhone 13 and 13 mini alongside the iPhone 13 Pro series at its California streaming launch event, and we know there’s not much hype around them. That’s because the standard iPhone 13 models don’t include a high refresh rate display or more cameras. But, for those looking to upgrade from an older iPhone to a more affordable latest option, we will compare the new iPhone 13 and 13 mini with their predecessors, the iPhone 12 and 12 mini.

iPhone 13 vs iPhone 12: In-Depth Comparison (2023) Design and Display

The key difference that the iPhone 13 and 13 mini bring over their predecessors this year is the presence of smaller notches. Apple says it has managed to shrink the notch by 20 percent in comparison to the iPhone 12. Other than that, the design is mostly unchanged. If you take a closer look, you will notice that the rear camera’s arrangement is slightly different now. The cameras are placed diagonally instead of vertically stacking them, as seen on iPhone 12.

Unfortunately, the ProMotion display with an adaptive refresh rate of up to 120Hz is limited to the iPhone 13 Pro models. You will find the same 60Hz 6.1-inch Super Retina XDR display on the iPhone 13 and a 5.4-inch Super Retina XDR display on the 13 mini. However, the display is brighter now, with a peak brightness of 800 nits. iPhone 12/12 mini only has up to 625 nits of peak brightness.


Same as the Pro models, the iPhone 13 and 13 mini are also powered by the new A15 Bionic chipset. It succeeds the A14 Bionic chip found aboard the iPhone 12 series and is built on the 5nm architecture. The A15 Bionic uses a hexa-core CPU with 2 performance cores and 4 efficiency cores, 4-core GPU, and 16-core Neural Engine.


Apple has used the same dual 12MP camera setup with f/1.6 wide lens and f/2.4 ultra-wide lens in the iPhone 13 and 13 mini. According to the Cupertino giant, the wide-angle camera can now capture 47 percent more light. However, the difference here is that the cameras in the iPhone 13 series feature sensor-shift optical image stabilization.

That said, the iPhone 13 series introduces some new camera features such as Photographic Styles and Cinematic mode for recording videos with shallow depth of field (1080p @ 30 FPS). Also new is Smart HDR 4, which now recognizes up to four different people in the frame and optimizes the contrast, lighting, and skin tones accordingly.


In the battery department, Apple says you get up to 19 hours of video playback, 15 hours of streaming, and 75 hours of audio playback on the iPhone 13. To recall, iPhone 12 promised up to 17 hours of video playback, 11 hours of streaming, and 65 hours of audio playback.

Coming to the smaller iPhone, Apple says iPhone 13 mini would offer up to 17 hours of video playback, 13 hours of streaming, and 55 hours of audio playback. That’s an upgrade when compared to 15 hours of video playback, 10 hours of streaming, and 50 hours of audio playback on the 12 Mini.


Check out the official prices of iPhone 13 and 13 mini below:

128GB iPhone 13 – $799 (Rs. 79,900 in India)

256GB iPhone 13 – $899 (Rs. 89,900 in India)

512GB iPhone 13 – $1,099 (Rs. 1,09,900 in India)

128GB iPhone 13 Mini – $699 (Rs. 69,900 in India)

256GB iPhone 13 Mini – $799 (Rs. 79,900 in India)

512GB iPhone 13 Mini – $999 (Rs. 99,900 in India)

The iPhone 12 has received a $100 price cut (or up to Rs. 5,000 in India) after the launch of the iPhone 13 series. Here are the updated prices of the previous-gen iPhones:

64GB iPhone 12 – $699 (Rs. 65,900 in India)

128GB iPhone 12 – $749 (Rs. 70,900 in India)

256GB iPhone 12 – $849 (Rs. 80,900 in India)

64GB iPhone 12 Mini – $599 (Rs. 59,900 in India)

256GB iPhone 12 Mini – $649 (Rs. 64,900 in India)

512GB iPhone 12 Mini – $749 (Rs. 74,900 in India)

iPhone 13 vs iPhone 12: Specifications Comparison

SpecificationsiPhone 12iPhone 13iPhone 12 miniiPhone 13 miniDimensions5.78 inches (146.7 mm) x 2.82 inches (71.5 mm) x 0.29 inch (7.4 mm)5.78 inches (146.7 mm) x 2.82 inches (71.5 mm) x 0.30 inch (7.65 mm) 5.18 inches (131.5 mm) x 2.53 inches (64.2 mm) x 0.29 inch (7.4 mm)5.18 inches (131.5 mm) x 2.53 inches (64.2 mm) x 0.30 inch (7.65 mm)Weight5.78 ounces (164 grams)6.14 ounces (174 grams)4.76 ounces (135 grams)4.97 ounces (141 grams)Display6.1-inch Super Retina XDR display6.1-inch Super Retina XDR display5.4-inch Super Retina XDR display5.4-inch Super Retina XDR displayChipsetA14 BionicA15 BionicA14 Bionic A15 BionicGPU4-core GPU4-core GPU4-core GPU4-core GPUInternal Storage64GB, 128GB, 256GB128GB, 256GB, 512GB64GB, 128GB, 256GB128GB, 256GB, 512GBRear Cameras12MP f/1.6 wide + 12MP f/2.4 ultra-wide12MP f/1.6 wide + 12MP f/2.4 ultra-wide12MP f/1.6 wide + 12MP f/2.4 ultra-wide12MP f/1.6 wide + 12MP f/2.4 ultra-wideFront Camera12MP f/2.212MP f/2.2 with Photographic Styles, Cinematic mode12MP f/2.212MP f/2.2 with Photographic Styles, Cinematic modeColorsPurple, Blue, Green, Product Red, White, BlackStarlight, Midnight, Blue, Pink, Product RedPurple, Blue, Green, Product Red, White, Black Starlight, Midnight, Blue, Pink, Product RedOperating SystemiOS 14 (upgradable to iOS 15)iOS 15iOS 14 (upgradable to iOS 15)iOS 15

iPhone 13 vs iPhone 12: Should You Upgrade?

The iPhone 13 comes with fewer changes than the iPhone 13 Pro lineup. If you have a functional iPhone 12 or 12 mini, there’s practically no point in upgrading to the iPhone 13 series. Even the improvements in the camera are negligible here, and if you truly need to experience the upgraded cameras, the iPhone 13 Pro lineup is what you should be looking at. The only tangible benefit here is the improved battery life, but we will have to wait to know if the new devices manage to deliver what Apple is promising. Meanwhile, if you are interested in the Pro models of the iPhone 13 series, check our iPhone 13 Pro vs iPhone 12 Pro comparison for more information.

Direct Method Of Cash Flow Statement

Definition of Direct Method of Cash Flow Statement

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Explanation Of Direct Method

As we know, any company’s financial statement has three important components: the balance sheet, income statement, and cash flow statement. The cash flow statement has three parts which are cash flow from operations (CFO), cash flow from investing activities (CFI), and cash flow from financing (CFF). Two direct or indirect methods can prepare this cash flow statement.

Under the direct method of cash flow statement, the cash flows from receipts and payments made during the financial period are listed. Then the cash outflows are subtracted from the cash inflows to calculate the net cash flow from a company’s operations. In the indirect method, net income is the starting point which is then adjusted for changes in different assets and liabilities either by adding or subtracting from the net income to arrive at the net cash flow from operations.

Example of Direct Method of Cash Flow Statement

Cash flow from operations in the direct method is presented in the following format:

Cash Flow from Operations

Cash collected from customers – $10000

Salaries and Wages paid – ($2500)

Cash paid to vendors – ($1500)

Interest Income – $700

Total cash flow before taxes – $6700

Interest paid – ($1000)

Taxes paid – ($700)

Net Cash Flow from Operations – $5000

Differences Between Direct and Indirect Methods of Cash Flow Statement

In the direct method, the cash flow statement from operations is calculated using only cash transactions such as cash spent and received. On the other hand, in the indirect method, cash flow from operations calculation is done using net income as the base. Then non-cash expenses like depreciation are added back, and non-cash income like profits from scrap sales are deducted. Also, a net adjustment is made between current assets and liabilities to reach the final cash flow from operations.

Another difference between the direct method and the indirect method is reconciliation. In the direct method, the separation of various cash flows from others is accomplished through reconciliation. In contrast, in the indirect method, the conversion of net income into cash flow is performed.

Non-cash expenses like depreciation and amortization are ignored in the direct method, while they are considered in the indirect method.

The direct method of preparing the cash flow statement does not require any preparations, whereas the indirect method involves a significant amount of preparation for converting income.

The indirect accuracy method is high due to a lack of required adjustments. An indirect method has low accuracy since many adjustments to the cash flows are required.

The direct method of cash flow statement takes more time to prepare than the indirect method.

Companies prefer using the indirect method since they are preparing a balance sheet and income statement based on accrual accounting, and the indirect method uses accrual accounting. If companies were to prepare a direct method of cash flow, they have to look at every transaction as a cash outflow or inflow.

Conclusion Recommended Articles

This has been a guide to the Direct Method of Cash Flow Statement. Here we have discussed the whole concept with examples and how it differs from the Indirect Method of Cash Flow. You may also look at the following articles to learn more:

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