问题如下：
A company recently engaged in a non-cash transaction that significantly affected its property, plant, and equipment. The transaction is:
选项：
A. reported under the investing section of the cash flow statement.
B. reported differently in cash flow from operations under the direct and indirect methods.
C. disclosed as a separate note or in a supplementary schedule to the cash flow statement.
解释：
C is correct.
Because no cash is involved in non-cash transactions, these transactions are not incorporated in the cash flow statement. However, non-cash transactions that significantly affect capital or asset structures are required to be disclosed either in a separate note or a supplementary schedule to the cash flow statement.
老师 请问这道题目不选B的原因是因为changes in non cash transaction 是体现在计算过程中而不是直接体现在cf statement上面？我可以这么理解吗？谢谢！