Which One of the Following Statements Is Not True

Which one of the following statements is not true?

A) The provision of astatement of profit or loss together with a statement of cash flows enables users to see much more clearly how quickly profit is turned into cash.
B) The provision of the statement of cash flows enables users of accounts to distinguish between different entities with the same level of profit.
C) The statement of cash flows on its own can still tell us how profitable an organisation is and how quickly profits are being turned into cash.
D) Statements of cash flows are not distorted by the effect of the accrual of income and expenditure into different accounting periods.