What is typically included in the statement of cash flows?

The statement of cash flows is designed to provide information about the cash inflows and outflows of an entity over a specified period. This statement is crucial for understanding how a company's operations are performing, particularly regarding its liquidity and cash management.

The correct aspect included in the statement of cash flows is changes in cash and cash equivalents. This section of the statement breaks down how cash has been generated and utilized within the company during the period, categorized into operating, investing, and financing activities. By focusing on cash movements, stakeholders can better assess the organization's ability to sustain operations, settle its obligations, and invest in growth opportunities.

As for the other choices, revenues and expenses pertain to the income statement and do not show cash flows. While assets and liabilities are crucial for understanding the financial position of a company, they are reported on the balance sheet rather than in the cash flow statement. Dividends paid to shareholders, while important, are specific cash outflows that are part of the financing activities section and do not reflect the overall changes in cash and cash equivalents. Thus, the focus on cash movement in the correct answer underscores the primary purpose of the statement of cash flows.