Which statement is false? Current GAAP

a) does not allow cash flow per share reporting in a company's financial statements

b) requires that the cash inflows and cash outflows for related investing activity as well as related financing activities be shown separately and not netted against each other.

c) requires that the cash flows from the issuance of stock be reported as a financing activity and not be included in net cash flow from operating activities

d) states that under the indirect method, a company must report its operating cash inflows separately from its operating cash outflows