First, when searching online for a given phrase, use quotes. Without quotes, you'll find pages with "statements" and "of" and "fact". With quotes, you'll find pages with "statements of fact".
Most statements fall into one of two categories: statements of fact and statements of opinion. Statements of fact are falsifiable. They can be either proven or disproven. Statements of opinion cannot be falsified.
Statement of fact: she's the highest-paid actress in the movie. Can be falsified. Find the paychecks, read the contracts, we can find whether it's true or false.
Statement of opinion: she's the prettiest actress in the movie. Cannot be falsified, but can be argued. I say she's hot, you say she's a dog. I might change your mind, but I won't change what's true or what's false.