Please describe how changes in accounting estimates are treated. What is the rationale for this approach? What are some examples of accounting estimates? Please describe noncash investing and financing transactions and howthey are presented on the cashflow statement. Also please provide 3 examples. Solution Study Objective 1 - Indicate the Usefulness of the Statement of Cash Flows The statement of cash flows reports the cash receipts, cash payments, and the net change in cash resulting from the operating, investing, and financing activities of a company during the period. The information in a statement of cash flows should help investors, creditors, and others assess: .