What information do cash flow statements provide?

The correct answer focuses on what cash flow statements primarily deliver, which is a detailed account of the sources of income and cash expenses. A cash flow statement is structured to report the cash generated and spent over a specific period, providing vital insights into the company’s liquidity and overall financial health. It reveals how cash is obtained from various activities, such as operating, investing, and financing activities, as well as how that cash is utilized, detailing expenses that impact cash flow.

This information helps stakeholders understand not only the cash inflows, such as revenue from sales and cash investments, but also the outflows related to expenses and other cash expenditures. Such details are crucial for assessing the company's ability to maintain operations, meet its financial obligations, and make future investments.

The other options, while related to broader financial management topics, do not accurately represent the primary purpose of cash flow statements. They may pertain to different financial documents, like balance sheets or income statements, which focus on other aspects such as equity, future projections, or comparative analyses.