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Which of the following statements is incorrect? A statement of cash flows is a basic financial statement required by GAAP A statement of cash flows

Which of the following statements is incorrect?

A statement of cash flows is a basic financial statement required by GAAP
A statement of cash flows is dated for a period of time as opposed to a point in time
One purpose of a statement of cash flows is to predict future cash flows
The statement of cash flows may be combined with the stockholders' equity section of the balance sheet

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