老师，这一题答案是不是错了？

问题如下：

Question Under IFRS, dividends received are least likely classified as which type of cash flow on the cash flow statement?

选项：

A.Financing

B.Operating

C.Investing

解释：

A is correct. Dividends received can be classified as either an operating or investing activity under IFRS but not as a financing activity.

B is incorrect because dividends received can be classified as an operating activity under IFRS.

C is incorrect because dividends received can be classified as an investing activity under IFRS.