Please match the statements below with one of the five options (Conceptual Framework or particular financial statement). You might not use all of the available options for your answers. This statement is structured according to their operating, investing and financing activities Accounts used in this statement will be closed towards the income summary account 1. IFRS Conceptual Framework 2. Income statement Dividends declared and paid are presented in this statement 3. Statement of changes in equity 4. Statement of financial position It presents where the company is spending its cash 5. Statement of cashflows It lays out the going concern assumption underlying the accounting process