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来自:CFA > Level I“甄”题库 > Financial Statement Analysis > (2024PP) Financial Statement Analysis 2025-04-15 16:23
Under International Financial Reporting Standards (IFRS), reported operating cash flows are most likely to be increased by the classification choice made for: A impairment losses on fixed assets. B dividends paid. C interest expense. 答案解析: A Inco
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Audrey

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Lisa老师    2025-04-16 09:46

致精进的你:

同学你好,你的理解是对的,这道题选项设置是有问题的。B、C选项的逻辑是一致的,在国际准则下,股利支付和利息费用只要都没有记入CFO,都会导致CFO相对上升。

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