The information reported in the statement of cash flows should help investors, creditors, and others to assess all of the following except the

Answer (D) is correct. The statement of cash flows is not designed to provide information with respect to the efficient and profitable use of the firm’s resources. Financial reporting provides information about an enterprise’s performance during a period when it was under the direction of a particular management but does not directly provide information about that management’s performance. Financial reporting does not try to separate the impact of a particular management’s performance from the effects of prior management actions, general economic conditions, the supply and demand for an enterprise’s inputs and outputs, price changes, and other events.