Which of the Following Is a Difference Between IAS No

Multiple Choice

Which of the following is a difference between IAS No.7 and SFAS No.95 FASB ASC 230) ?

A) IAS No.7 requires the use of the direct method
B) IAS No.7 required the use of the indirect method
C) IAS No 7 requires the use of the all financial resources concept of funds
D) IAS No.7 requires extraordinary items be disclosed separately as operating,investing,or financing activities