The Statement of Cash Flows is dated at a specific point in time like the balance sheet.

Name: The Statement of Cash Flows is dated at a specific point in time like the balance sheet.
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The Statement of Cash Flows covers a period of time, typically a month or a year, and shows the movement of cash and cash equivalents during that period. It is not dated at a specific point in time like the balance sheet, which is a snapshot of a company's financial position at a specific date.

The Statement of Cash Flows Is Dated at a Specific