登录之后可查看解析

A is corrent because under IFRS, interest and dividends received may be reported on the statement of cash flows as either operating or investing activities. Although an entity has reporting discretion, it must be reported consistently.
B is incorrect because under IFRS, interest and dividends received may be reported on the statement of cash flows as either operating or investing activities.
B is incorrect because under IFRS, interest and dividends received may be reported on the statement of cash flows as either operating or investing activities.
D is incorrect because under IFRS, interest and dividends received may be reported on the statement of cash flows as either operating or investing activities.