As part of the year end accounting process for your company, you are preparing the statement of cash flows according to IFRS. One of your team , a finance major, believes the statement should be prepared to report the change in working capital because analysts many times use working capital in ratio analysis. Your supervisor would like research conducted to verify the basis for preparing the statement of cash flows. Access the IFRS authoritative literature at the IASB website (http://eifrs.iasb.org/). When the documents are accessed, you can use the search tool in your Internet browser to respond to the following question. what information is provided in a statement of cash flows?