单选题 According to U.S. Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) GAAP, should dividends paid be treated as a cash flow from financing (CFF) or as a cash flow from operations (CFO)?
U.S. GAAP IAS GAAP
①A. CFO CFF
②B. CFF CFO
③C. CFF CFF or CFO

A. ①
B. ②
C.③

【正确答案】 C

【答案解析】U.S. GAAP treats dividends paid as CFF whereas IAS GAAP treats dividends paid as either CFO or CFF.