Which of the Following Statements Is INCORRECT

Which of the following statements is INCORRECT?

A) Information about the variability of profits helps in forecasting future cash flows from an entity's existing resources.
B) Performance of an entity is determined solely through examination of the Statement of Profit or Loss and Other Comprehensive Income of an entity.
C) An entity's Statement of Cash Flows provides insight into changes in assets and liability balances during an accounting period.
D) The Statement of Financial Position presents information relating to economic resources, the financial structure of an entity, liquidity and solvency and capacity to adapt to changes in an entity's environment.