Which of the Following Statements Is Not True

Which of the following statements is not true?

A) The information in the statement of cash flows helps investors, creditors, and others to assess a company's ability to produce future cash inflows.
B) The information in the statement of cash flows helps investors, creditors, and others to judge a company's ability to meet it future obligations.
C) The information in the statement of cash flows helps investors, creditors, and others to estimate the company's needs for external financing.
D) The information in the statement of cash flows helps investors, creditors, and others to show the inflows and outflows of net income on the accrual basis.