A is corrent. ASC Topic 230 specifically states that financial statements should not report an amount of cash flow per share. Such reporting might imply that cash flow is an indicator of a business’ performance, which it is not. B is incorrect. ASC Topic 230 specifically states that financial statements should not report an amount of cash flow per share. Such reporting might imply that cash flow is an indicator of a business’ performance, which it is not. B is incorrect. ASC Topic 230 specifically states that financial statements should not report an amount of cash flow per share. Such reporting might imply that cash flow is an indicator of a business’ performance, which it is not. D is incorrect. ASC Topic 230 specifically states that financial statements should not report an amount of cash flow per share. Such reporting might imply that cash flow is an indicator of a business’ performance, which it is not.
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