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