The statement of cash flows is, in my opinion, at least as important as the balance sheet and the income statement. Management, investors, and other users of the statement of cash flows can learn a great deal about a business by analyzing this financial statement. In your opinion, what can a reader learn through examination and analysis of the statement of cash flows? In other words, what questions about the financial health of business operations and activities do you think can be answered by the information presented on the statement of cash flows? In addition, what can you learn about corporate strategy and objectives a business is pursuing?

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