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nternational Financial Reporting Standards are tested on the CPA exam along with

ID: 2420145 • Letter: N

Question

nternational Financial Reporting Standards are tested on the CPA exam along with U.S. GAAP. The following questions deal with the application of IFRS.

rev: 10_16_2015_QC_CS-29539, 10_19_2015_QC_CS-29539

a. Must be classified as an operating cash flow.

b. Can be classified as either an operating cash flow or an investing cash flow.

c. Can be classified as either an operating cash flow or a financing cash flow.

d. Can be classified as either an investing cash flow or a financing cash flow.

nternational Financial Reporting Standards are tested on the CPA exam along with U.S. GAAP. The following questions deal with the application of IFRS.

In a statement of cash flows prepared under IFRS, interest paid

Explanation / Answer

The correct answer is c., i.e Can be classified as either an operating cash flow or a financing cash flow.