I find lots of differences in how cash flow statements are prepared. Part of that is that different standards organizations dictate different procedures for where certain things are reported. Also, accountants have preferences, particularly as to which section of the report various activities get categorized into. In the case of the indirect method, some reports begin with net profit, others with operating profit, still others with profit after taxes…
I don’t think there is much question: the cash flow statement is the hardest financial statement to understand, especially since many numbers will not match either the balance sheet or P&L.