12000

问题如下：

The following items are from a company's cash flow statement.

Which of the following standards and formats did the company most likely use in the preparation of its financial statements?

选项：

A.IFRS, indirect format

B.Either IFRS or US GAAP, direct format

C.IFRS, direct format

解释：

The direct method of cash flow statement presentation shows the specific cash inflows and outflows that result in reported cash flow from operating activities (e.g., cash from customers and cash to suppliers). Companies using IFRS can decide to report interest and dividend receipts as either an investing or operating activity, whereas under US GAAP, they must report such income as an operating activity. The listed operating and investment activities indicate that the company reports under IFRS using the direct method.