问题 单项选择题

Under International Financial Reporing Standards (IFRS), interests received are classified on the cash flow statement as:()

A. an investing cash flow.

B. an operating cash flow.

C. either an investing or an operating cash flow.

答案

参考答案:C

解析:

在IFRS中,收到的或支付出去的利息和股息都既可归为经营性活动,也可归为投资性活动,相对比U. S. GAAP中的规定要宽松。

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