Allow companies to omit the statement of cash flows from a complete set of financial statements if cash is an insignificant asset. Require that companies omit the statement of cash flows from a complete set of financial statements if the company has no investing activities. Require that companies include a statement of cash flows in a complete set of financial statements. 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. Allow companies to omit the statement of cash flows from a complete set of financial statements if the company has no financing activities