请问IFRS下interest received不是CFO或者CFI吗？

问题如下：

Question When a firm can choose where in the cash flow statement to classify interest received, which of the following choices is the most appropriate?

选项：

A.As an financing activity under IFRS

B.As an investing activity under US GAAP

C.As a operating activity under IFRS

解释：

C is correct. Under IFRS, interest received may be classified as either an operating activity or as an investing activity, but under US GAAP, it can be classified only as an operating activity.

A is incorrect. Under IFRS, interest received may be classified as operating or investing activities; not a financing activity.

B is incorrect. Under US GAAP, discretion is not permitted in classifying interest. It is reported as an operating activity for all companies.