![](https://lstatic.shangxueba.com/sxbzda/h5/images/m_q_title.png)
According to U.S. GAAP and IFRS, respectively, is a company required to classify interest paid as cash flow from operating activities in the cash flow statement?
A.S.GAAP IFRS
B.No No
C.No Yes
D.Yes No
![](https://lstatic.shangxueba.com/sxbzda/h5/images/tips_org.png)
A.S.GAAP IFRS
B.No No
C.No Yes
D.Yes No
第1题
Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)?
A. No, under both
B. Yes, under both
C. Yes under IFRS but not under U.S. GAAP
第2题
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.
第5题
A、U.S. GAAP only.
B、IFRS only.
C、Both U.S. GAAP and IFRS.
第6题
A、S. GAAP IFRS
B、Operating or financing activities Operating or financing activities
C、Financing activities Operating or financing activities
D、Operating activities Financing activities
第7题
A、IFRS only.
B、U.S. GAAP only.
C、Both IFRS and U.S. GAAP.
第8题
A、Extraordinary items.
B、Discontinued operations.
C、Valuation of fixed assets.
为了保护您的账号安全,请在“上学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!