A cash flow statement details which of the following?

A cash flow statement is specifically designed to provide an overview of cash inflows and outflows from an organization's operating, investing, and financing activities over a certain period of time. This statement helps stakeholders understand how well a company generates cash to pay its obligations and fund its operating expenses.

Operating activities include cash transactions related to the company's primary business operations, such as receipts from customers and payments to suppliers and employees. Investing activities reflect cash spent on or received from long-term assets, including the purchase or sale of equipment and property. Financing activities detail cash flows related to financing a business, such as proceeds from loans or payments of dividends.

Other options do not adequately represent what a cash flow statement covers. Tax liabilities, employee wages, and long-term liabilities are important financial concepts, but they are typically addressed in other financial statements like the income statement or balance sheet rather than the cash flow statement itself. Thus, the inclusion of operating, investing, and financing activities makes the selected answer comprehensive and representative of the cash flow statement’s purpose.