What is the Statement of Cash Flows and how do decision makers use it to assess the viability of the firm?

What is the Statement of Cash Flows and how do decision makers use it to assess the viability of the firm? What types of elements are incorporated into a statement of cash flows? What constitutes inflows and outflows reported on the statement of cash flows? How would you represent such activities in a report and what activity notes would be incorporated? Provide a discussion of all potential scenarios and the relevant accounting requirements.