Which of the Following Is a True Statement

Multiple Choice

Which of the following is a true statement?

A) Research is supportive of the contention that cash and funds flow data are informative above and beyond accrual data.
B) Use of the direct method in the cash flow statement frequently results in non-articulation.
C) Interest expense and long-term notes payable both appear in the financing section of the cash flow statement.
D) With SFAS No. 95, the FASB chose to follow the entity model rather than the traditional income statement (proprietary) approach.