Based on the U.S. GAAP, the actual coupon payment on a bond is reported on the statement of cash flow as: A. an investing cash outhlow. B. a financing cash outflow. C. an operating cash outtiow. QUESTION 10 According to U.S, Generally Accepted Accounting Principles (GA.P) and International Financial Reporting Standard (IFRS), should dividends paid be treated as a cash flow from financing (CFF) or as a cash flow from operations (CFO)? A.U.S. GAAP: CFF; IFRS: CFF or CFO. B.U.S. GAAP: CFO: IFRS: CFF. C.U.S. GAAP: CFF or CFO; IFRS: CFF