Which financial statement provides information about the changes in net assets available for benefits?

The correct choice is the statement of changes in net assets available for benefits because it specifically tracks the changes in net assets over a reporting period. This statement provides detailed insight into the inflows and outflows, such as contributions, investment income, and benefit payments, that affect the net assets available to pay benefits to participants in a plan, such as a pension or health benefit plan.

This statement is crucial for stakeholders, including plan participants and regulators, as it explains how the net assets have changed from the beginning of the period to the end. It highlights the financial health of the plan and the resources available for future benefit payments, making it essential for understanding the plan's ability to meet its obligations.

Other financial statements, while relevant to the overall financial picture, do not focus specifically on the changes in net assets related to benefits. The statement of cash flows, for instance, provides information on cash transactions but does not detail changes in net assets available for benefits. The statement of accumulated plan benefits focuses on the value of benefits that have been earned by participants, while a statement of contributions by employers merely records the contributions made without detailing the complete picture of net asset changes.