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acclimatise · 2025年07月01日

有讲这道题的知识吗

NO.PZ2024030503000091

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

如题

1 个答案

王园圆_品职助教 · 2025年07月01日

同学你好,这道题教研组反馈是有问题的,是不需要做的,同学忽略即可