单选题
编号：2695924
1. Which of the following statements is most accurate regarding cash flow statements prepared under IFRS and U.S. GAAP?
- A.Under U.S. GAAP,bank overdrafts should be classified as a financing cash flow
- B.Under IFRS,interest paid can be reported either as an operating or an investing cash flow.
- C.Both the direct and indirect formats of cash flow statements are allowed under IFRS and U.S. GAAP,but indirect is encouraged under IFRS only.
