Why is excluding non-cash transactions consistent with the objective of the statement?Your answerAThey have no direct impact on current cash flows, although they affect the capital and asset structure.BThey are generally of an immaterial amount, which allows them to be omitted without impairing the reading of the statement.CThey are a matter of taxation, whose effects are presented in the income tax note rather than in the statement.DThey are already included in operating cash flow, through the adjustments of the indirect method.SubmitHint