Final answer:
The statement of cash flows includes cash flows from operating, investing, and financing activities, covering the complete range of a company's cash transactions.
Step-by-step explanation:
The statement of cash flows reports cash flows for a. Operating activities, b. Investing activities, and c. Financing activities.
Therefore, the correct answer to the statement is d. All of the above. This financial statement provides valuable information that compliments the balance sheet and income statement, giving users a complete view of the financial health and cash management of a company.
For instance, operating activities include receipts from sales of goods and services, while investing activities encompass purchases of long-term assets such as property and equipment, and financing activities might involve obtaining resources from creditors and shareholders.