Which Statement Concerning the Interpretation of a Statement of Cash

Which statement concerning the interpretation of a statement of cash flows is untrue?

A) The statement of cash flows as required under IAS 7/AASB 107 only goes some of the way in enabling users to establish the liquidity/solvency position of an entity.
B) Ways in which cash flows can be manipulated include delaying cash payments and employing finance leases.
C) It is the indirect method rather than the direct method of preparation that is preferred by the standard setters.
D) The notes to the statement of cash flows are important in interpreting the firm's cash position.