Noncash Investing and Financing Activities,if Material,are

Multiple Choice

Noncash investing and financing activities,if material,are

A) reported in the statement of cash flows under the "all-financial-resources concept."
B) reported in the statement of cash flows only if the indirect method is used.
C) disclosed in a note or separate schedule accompanying the statement of cash flows.
D) not reported or disclosed because they have no impact on cash.