The cash flow statement indirect method is otherwise known as the reconciliation method. This method adjusts net income for items that affected reported net income but didn't affected cash. This method starts with net income and converts it to net cash flow from operating activities. Detailed information can be found at
. http://www.businessdictionary.com/definition/indirect-method-cash-flow-statement.html. An example of direct and indirect cash flow methods can be found at http://www.accountingformanagement.com/preparation_of_statement_of_cash_flows.htm.
