Question：Which of the following options best describe the objectives of IAS 7 Statement of cash flows?
　　A. To assist users to understand the cash management and treasury practices of an entity.
　　B. To aid comparison of cash flows between entities.
　　C. To assist users to confirm the going concern status of an entity.
　　D. To enable entities to report cash inflows and outflows analysed under standard headings.
　　The correct answers are: To enable entities to report cash inflows and outflows analysed under standard headings; To aid comparison of cash flows between entities.
　　IAS 7 is a presentation standard so the format, with its standard headings, contributes to the comparability of information.