A company that follows IFRS
A) may disclose cash flow per share if it makes a special election to do so.
B) must not disclose cash flow per share.
C) is generally allowed to disclose cash flow per share.
D) only discloses cash flow per share if there are more than two shareholders.

Question

Quizplus · Accepted Answer

A company that follows IFRS is generally allowed to disclose cash flow per share. However, it is not a requirement and the company may choose not to disclose it.

A Company That Follows IFRS