Operating cash flows presentation governs classification and disclosure of operating, investing and financing activities under accounting standards.

Presentation requires classifying cash flows arising from principal revenue producing activities and disclosing key components to assess liquidity and future cash generation. Operating cash flows typically include receipts from sales and services, receipts from royalties and commissions, payments to suppliers and employees, insurance receipts/payments, tax payments (unless identifiable with other activities), and cash flows from trading contracts and financial institutions' lending when part of main revenue activities. Entities present operating cash flows using the Direct Method or the Indirect Method, the latter adjusting profit for non cash items and changes in operating assets and liabilities.

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