1o. What two methods can be used to prepare the operating activities section of the Statement of Cash flows? Briefly describe each method: i. ii. 19. The method is used by about % of companies even though the accounting standard-setting bodies prefer companies to use the method. Part III- Sustainability and Statement of Cash Flows 20. Give an example of a sustainability initiative that would fall into each of the three sections of the Statement of Cash Flows: a. Operating activity b. Investing activity c. Financing activity: 21. Where can more detailed information about cash flows related to sustainability initiatives be provided to financial statement users