Some shoutouts to FASB ASC 230-10-45 said only a few ever ...

Some shoutouts to FASB ASC 230-10-45 said only a few ever: 

• ​FASB ASC 230-10-45-16 helps explain the minimum categories that must be included in reporting cash inflows from operating activities.
• FASB ASC 230-10-45-3 helps address presentation of cash flow per-share data in the financial statements.
• FASB ASC 260-10-45-7 helps provide presentation guidance (authoritative) for both basic and diluted EPS. 

Statement of CFs using the indirect method begins with net income. Therefore, an example of this conversion can be: 

CF from OPERATING Activities:
Net Income
(+) Cash Dividends received
Add or deduct items not affecting cash: 
(+) Depreciation
(-) Equity in net income
(+) Impairment
(+/-) Increase/Decrease in AR
(-/+) Increase/Decrease in AP
Net Cash Operating Activities

CF from INVESTING Activities: 
(-) Purchase of PP&E

CF from FINANCING Activities: 
(+) Capital Investments (could be the cash payment for admittance)
(-) Partner's Drawings
(-) Possible reduction of payables (i.e. mortgage)

Net increase/decrease in Cash
Cash beginning of the year
Cash end of year
​
​cc: Reporting