The statement of cash flows is: A financial statement that presents information about changes in equity during a period. A financial statement that lists the types and amounts of assets, liabilities, and equity of a business on a specific date. A financial statement that reports the cash inflows and outflows for an accounting period and that classifies those cash flows as operating, investing, or financing activities. A financial statement that lists the types and amounts of the revenues and expenses of a business for an accounting period