Which of the Following Is $\underline{not}$ A True Statement?
A)The Cash Flow Statement Superceded the Previously

Multiple Choice

Which of the following is $\underline{not}$ a true statement?

A) The cash flow statement superceded the previously required statement of changes in financial position.
B) The cash flow statement is the statement of financial position with funds defined as cash.
C) The statement of financial position is a special case of the more general cash flow statement.
D) Inclusion of a cash flow statement is mandatory.