What financial document reports cash receipts and disbursements related to operations, investments, and financing?

The correct answer is the Cash Flow Statement, as it specifically details the cash inflows and outflows categorized into three main areas: operating, investing, and financing activities.

The Cash Flow Statement provides a comprehensive overview of how cash moves in and out of a business during a given period, allowing stakeholders to assess the entity's liquidity, solvency, and overall financial health. This document is essential for understanding how a company generates and uses cash, which is vital for meeting obligations and sustaining operations.

In contrast, the Income Statement focuses on revenues and expenses to show profitability over a specific period, while the Balance Sheet provides a snapshot of assets, liabilities, and equity at a single point in time. The Statement of Shareholder Equity summarizes changes in equity accounts but does not directly report cash movements. Each of these other financial documents serves distinct purposes and does not encompass the complete cash flow activity that the Cash Flow Statement captures.