An analyst does research about difference between Generally Accepted Accounting

问题补充：

单项选择题:

An analyst does research about difference between Generally Accepted Accounting Principles (U. S. GAAP) and Intemational Financial Reporting Standards (IFRS). The indirect method of presenting cash flow from operation is NOT allowed under

A. IFRS ortly. B. U. S. GAAP only. C. Neither IFRS nor U. S. GAAP.

答案：

答案：C

解析: 无论是IFRS还是U. S. GAAP，都允许用间接法(indirect method)和直接法(direct method)编制现金流量表，但鼓励用直接法。

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