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。