Which of the following is not the objective of preparing the cash flow statement?

Does not consider non-cash items

The Cash Flow Statement portrays the movement of cash and cash equivalents within a company over a specified timeframe. Its core purpose is to furnish valuable insights into cash inflows and outflows across different categories – operational, investment, and financing endeavors. This data is essential for stakeholders reviewing financial reports as it empowers them to gauge the organization's capacity to generate liquid assets and its demands for utilizing these funds. Informed economic choices made by users necessitate an assessment of the company's capability to produce cash and cash equivalents, as well as the predictability and timing of this generation.