All of the Following Statements Are True Regarding IAS 7

All of the following statements are true regarding IAS 7, except:

A) The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.
B) The objective of IAS 7 is to analyze working capital as a basis of all cash flow activities.
C) Under IAS, cash flows of an entity are seen as useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilize those cash flows.
D) IAS 7 indicates that cash flows related to interest received and paid, and dividends received and paid, should be separately disclosed in the statement of cash flows.