RT Which is a correct statement? AL J. Select one: OA The direct method of presentation for the cash flow statement must be used under IFRS. OB. The statement of cash flows explains the change between opening and closing cash. OC. The direct method wesentation for the cash flow statement must be used under ASPE. OD. The 'cash balance on the cast statement does not have to be equal to the "cash balance amount on the balance sheet