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Captain America · 2022年09月05日

请问IFRS下interest received不是CFO或者CFI吗?

NO.PZ2019120301000103

问题如下:

Question When a firm can choose where in the cash flow statement to classify interest received, which of the following choices is the most appropriate?

选项:

A.As an financing activity under IFRS

B.As an investing activity under US GAAP

C.As a operating activity under IFRS

解释:

Solution

C is correct. Under IFRS, interest received may be classified as either an operating activity or as an investing activity, but under US GAAP, it can be classified only as an operating activity.

A is incorrect. Under IFRS, interest received may be classified as operating or investing activities; not a financing activity.

B is incorrect. Under US GAAP, discretion is not permitted in classifying interest. It is reported as an operating activity for all companies.

为什么CFI不对呢?

1 个答案

Kiko_品职助教 · 2022年09月06日

嗨,爱思考的PZer你好:


B说的是US GAAP而不是IFRS。USGAAP下面只能是CFO

C选项没有说CFI不对,只是说这两个任选其一都可以。题干说的是“…can choose”

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