أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The most commonly used is the INDIRECT METHOD.
the IAS requires the indirect method with an option to use the direct method but in such case the cash flows shall also be presented indirectly, there for most managements uses the indirect method to avoid wasting time,
Second one Indirect Method !