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D​‌‍‍‍‌‍‍‍‌‍‍‍‌‌‌‌‌‌‍‍​iscuss the Usefulness of The Statement of Cash Flows to Investors and Third Parties. Please also include but are not limited to the following: 

– mention the Elements and the relevant Standards. 

– the structure of the cas​‌‍‍‍‌‍‍‍‌‍‍‍‌‌‌‌‌‌‍‍​h flow statement 

– What do investors need the cash flow statement for? 

– Has any research proven that cash flow statements are useful? 

– What component of the cash flow statement do investors and third parties look into​‌‍‍‍‌‍‍‍‌‍‍‍‌‌‌‌‌‌‍‍​?

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