Which of the Following Statements About the Cash Flow Statement

Multiple Choice

Which of the following statements about the cash flow statement is FALSE?

A) The statement of cash flows reports the cash receipts and payments of an entity over a period of time.
B) The investing section of the statement of cash flows reports acquisitions and sales of long-term assets.
C) The financing section of the statement of cash flows reports the payment of dividends.
D) The operating section of the statement of cash flows reports the declaration of cash dividends.