[CFA level 1模拟真题]Version 2 Questions－Q26 class, required, face, company, interest

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Q26. According to US. GAAP and LAS GAAP, respectively, is a company required to classify interest paid as cash flow operations in the statement of rash flows?

U.S.GAAP                     IAS GAAP

A.         NO                             NO

B.         NO                             YES

C.         YES                            NO

D.         YES                            YES

 

答案和详解如下：

 

Q26. C  07 Modular Level I, Vol. 3, PP152        Study Session 7-36-f

US GAAP requires that interest paid be classified as cash from operations; IAS GAAP allows interest paid to be classified as either CFO or GFF

 

petitemango

c

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thanks

xxjj564

 a

wingnz

thx.

suhulijing

thanks

tomathome

c

merlinna

 b

jiguobiao

a

jiguobiao

s