Final answer:
Cash inflows and outflows are separately disclosed in the investing and financing activities of a statement of cash flows, which is true, for transparency and to provide full details of cash transactions.
Step-by-step explanation:
The statement is true. Cash inflows and outflows are not netted in the investing or financing activities sections of the statement of cash flows but are separately disclosed. This approach provides a transparent view of a company's cash transactions, enabling readers to see the full details of transactions that have occurred over the reporting period. Therefore, each cash inflow and outflow from investing activities such as purchases or sales of property and equipment, and from financing activities, including issuing or repaying debt and equity, is listed separately.