问题如下：
Which of the following statements is correct about dividends received?
选项：
A. It is reported as either operating or financing cash flows under US GAAP while as operating cash flows under IFRS.
B. It is reported as either operating or financing cash flows under IFRS while as operating cash flows under US GAAP.
C. It is reported as either operating or investing cash flows under IFRS while as operating cash flows under US GAAP.
解释：
C is correct. Dividends received is always reported as an operating cash flow under US GAAP but may be reported as either an operating or investing cash flow under IFRS.
麻烦老师解释一下为什么dividend received 在ifrs下面还可以归类成CFI 而不是Financing呢