The Statement of Cash Flows Is

The statement of cash flows is:

A) Another name for the statement of financial position
B) A financial statement that presents information about changes in equity during a period
C) A financial statement that reports the cash inflows and outflows for an accounting period and that classifies those cash flows as operating activities,investing activities or financing activities
D) A financial statement that lists the types and amounts of assets,liabilities and equity of a business on a specific date
E) A financial statement that lists the types and amounts of the revenues and expenses of a business for an accounting period