The management of SAP Corporation is analyzing the financial statements of AXIS Corp because SAP Corporation is strongly considering purchasing shares of AXIS Corp that would give SAP Corp significant influence over AXIS Corp. Which financial statement should SAP Corp primarily used to assess the amounts, timing, and certainty of future cash flows of AXIS Corp?
A. Statement of Changes in Equity
B. Statement of Cash Flows
C. Statement of Financial Position
D. Income statement



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