Which of the following cannot be a main objective of a statement of cash flows? (a) To provide relevant information on the cash receipts and cash payments of an entity during a given period (b) To...

Which of the following cannot be a main objective of a statement of cash flows? (a) To provide relevant information on the cash receipts and cash payments of an entity during a given period (b) To explain changes in cash in the same way as the income statement explains the components that comprise the net income (c) To provide information on the operating, financing and investing activities of an entity and the effects of those activities on cash resources (d) To explain the changes in working capital between opening and closing balance sheets (e) To report on a standardized basis the cash generation and cash consumption for a period (f) To provide relevant information to users of the cash inflows and cash outflows of an entity during a reporting period (g) To provide information on the historical changes in cash and cash equivalents