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Accounting standards: a. allow companies to omit the statement of cash flows from a complete set of financial statements if cash is an insignificant asset.

Accounting standards:

a. allow companies to omit the statement of cash flows from a complete set of financial statements if cash is an insignificant asset.
b. require that companies omit the statement of cash flows from a complete set of financial statements if the company has no investing activities.
c. require that companies include a statement of cash flows in a complete set of financial statements.
d. allow companies to include the statement of cash flows in a complete set of financial statements if the cash balance makes up more than 50% of the current assets.
e. allow companies to omit the statement of cash flows from a complete set of financial statements if the company has no financing activities.

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