Which of the following is True about analysis of financial statements-(A) The financial statements of a business enterprise include cash flow statement.(B) Financial analysis is used only by the creditors.(C) Comparative statements are the form of horizontal analysis.(D) Financial analysis helps an analyst to arrive at a decision.Choose the correct answer from the options given below:

Let's look at the validity of each statement:(A) True: Cash flow statement is an integral component of full corporate financial statements.(B) False: Financial analysis is used by multiple stakeholders (investors, managers, tax authorities, employees), not only by creditors.(C) True: Comparative statements look across multiple consecutive years horizontally.(D) True: The primary objective of financial analysis is to facilitate informed decision making.Thus, (A), (C), and (D) are true statements.