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GAAP vs IFRS: regarding classification of cash flow, permit ( s ) reporting interest paid as a financing cash flow. a . Only U .

GAAP vs IFRS: regarding classification of cash flow,

permit

(

)

reporting "interest paid" as a financing cash flow.

.

Only U

.

.

GAAP

.

Only IFRS

.

Both U

.

.

GAAP and IFRS

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