Statement of Cash Flows
The statement of cash flows provides a direct link between when cash comes into the organization and where it pipes from the back. The problem with combining it all into one is that it wouldn’t necessarily dictate which is an investment verses which is something that is operating (which is required and is usually consistent). By making different sets of cash flow statements, one can easily see where all of the investments are for the organization (and subsequently can be dropped if need be), the operating financing (which is required and rarely changes between statements), and financing (which is also usually consistent). This also provides others looking into the organization a clear cut statement of cash flow so a better understanding of the business can be made.