老师解释一下这道题目的考点

问题如下：

Question

Which of the following is a recommended procedure for compliance with the Standard relating to preservation of confidentiality?

选项：

A.impairment losses on fixed assets. B.dividends paid. C.interest expense.

解释：

Solution

1. Incorrect. IFRS does not allow classification of impairment losses as anything other than an operating cash flow.

2. Incorrect. IFRS allows classification of dividends paid as either an operating or a financing cash flow. However, when dividends paid is shown as an operating cash flow, reported operating cash flows are lower.

3. Correct. IFRS allows the classification of interest expense as either an operating or a financing cash flow. When interest expense is shown as a financing cash flow, reported operating cash flows are higher.

Financial Reporting Quality

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