Decision Point: The Parts of the Statement of Cash Flows Alex seems to be catching on faster than you thought he would so you go on to try to explain the last major financial statement to him - the statement of cash flows. You tell Alex that the statement of cash flows shows the effect of cash on three aspects of a business, Which three aspects are they? Select an option from the choices below and dick Submit. Assets, liabilities, and owners' equity Current, fixed, and intangible operations O Operating, investing, and financing Revenues, expenses, and profit/loss