The Statement of Cash Flows Is

The statement of cash flows is:

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