1個回答
Yan助教
2018-05-07 09:54
該回答已被題主采納
同學你好,這道題選B。解析:從題干cash from customers 那么可以看出題目用的是直接法; US GAAP 下interest received 和 dividend received 是CFO, 而IFRS下,interest received 和 dividend received 下可以是CFO, 也可以是CFI。而題干給的是CFI,所以可以確認為是IFRS下。
