如果B选项是“Both IFRS and US GAAP, direct format”，对吗？

NO.PZ2024011002000035 问题如下 The following items are from a company's cash flow statement.Whiof thefollowing stanr anformats the company most likely use in thepreparation of its financistatements? A.IFRS, inreform B.Either IFRS or US GAAP, reform C.IFRS, reform The remethoof cash flow statement presentation shows the specific cash inflows anoutflows thresult in reportecash flow from operating activities (e.g., cash from customers ancash to suppliers). Companies using IFRS cci to report interest anvinreceipts either investing or operating activity, whereunr US GAAP, they must report suincome operating activity. The listeoperating aninvestment activities incate ththe company reports unr IFRS using the remetho 应该如何判断记账方式是直接法还是间接法呢？

NO.PZ2024011002000035 问题如下 The following items are from a company's cash flow statement.Whiof thefollowing stanr anformats the company most likely use in thepreparation of its financistatements? A.IFRS, inreform B.Either IFRS or US GAAP, reform C.IFRS, reform The remethoof cash flow statement presentation shows the specific cash inflows anoutflows thresult in reportecash flow from operating activities (e.g., cash from customers ancash to suppliers). Companies using IFRS cci to report interest anvinreceipts either investing or operating activity, whereunr US GAAP, they must report suincome operating activity. The listeoperating aninvestment activities incate ththe company reports unr IFRS using the remetho The remethoof cash flow statement presentation shows the specific cash inflows anoutflows thresult in reportecash flow from operating activities (e.g., cash from customers ancash to suppliers). 如果inresclosure是什么样的呢？