Which of the Following Statements Pertaining to the Cash Flow

Which of the following statements pertaining to the cash flow statement is correct?

A) Under IAS 7 both net cash outflows and the details in the changes in non-cash accounts are presented on the cash flow statement.
B) Under IAS 7 only the net cash outflow from a business combination should be presented on the cash flow statement.
C) Under IAS 7 both cash outflows and changes in non-cash items are disclosed in the notes to the financial statements.
D) None of the above.