Which of the Following Factors Does Not Provide the Rationale

Multiple Choice

Which of the following factors does not provide the rationale for the provision of cash flow information?

A) a positive cash flow is essential for an entity's financial viability and survival
B) accrual- based profit always equals cash flow
C) most financial statement users have an interest in cash flow in terms of the cash returns they can expect from their investments
D) accrual- based profit does not necessarily equal cash flow