Which one of the following financial statements does not report amounts primarily on an accrual basis? Multiple Choice Balance sheet. Income statement. Statement of shareholders' equity. Statement of cash flows.

Statement of cash flows

Explanation:

Note that  a cash flow is a financial statement that portrays how changes in balance sheet accounts and income affect cash & cash equivalents.

It therefore focusses on the flow of cash in and out of the business.

The accrual basis implies recording transactions in advance before they actually occur. In reality though cash flow statements uses the cash basis to report amounts as an alternative to accrual basis..