不太懂为啥可以进CFI

问题如下：

Taxes paid can be reported as investing activities under:

选项：

A.

neither US GAAP nor IFRS.

B.

only US GAAP.

C.

only IFRS.

解释：

C is correct.US GAAP classify all income tax expenses as an operating activity. IFRS usually classify income tax expense as an operating activity but a portion can be allocated to investing or financing if it can be specially identified with these categories.