Like US GAAP, International Financial Reporting Standards $($IFRS$)$ also require a statement of cash flows. Consistent with US GAAP, cash flows are classified as operating,

investing, or financing activities. However, with regard to interest and dividend inflows and outflows, the international standard for cash flow statements

A$.$ designates cash outflows for interest payments and cash inflows from interest and dividends received as operating cash flows.

B$.$ allows companies to report cash inflows from interest and dividends as either operating or investing cash flows.

C$.$ permits companies to report cash outflows from interest payments as either operating or investing cash flows.

D$.$ lets companies report dividends paid as either investing or operating cash flows.