9. The main difference between the accounting and a financial perspective of a firm's operations is that the financial perspective does which of the following? Focuses on cash flows Is historical in nature Tracks assets and depreciates them over time according to set techniques Focuses on firm profits 10. What combination of income statements and balance sheets is needed to create the statement of cash flows? Two most recent balance sheets and most recent income statement Most recent balance sheet and income statement Two most recent income statements and most recent balance sheet Two most recent income statements and two most recent balance sheets