Both U.S. GAAP and IFRS permit considerable flexibility with respect to the display of information in the statement of cash flows. Within the investing and financing cash flow categories, the presentation for most items should _____

a. not net cash inflows against cash outflows
b. net cash inflows against cash outflows
c. net cash inflows against net income
d. net cash inflows against free cash flows
e. net free cash flows against cash outflows


A

Business

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