AICPA每日一练之FAR【2016-1-11】

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Which of the following cash flows per share should be reported in a statement of cash flows?

A. Basic cash flows per share only.

B. Diluted cash flows per share only.

C. Both basic and diluted cash flows per share.

D. Cash flows per share should not be reported.

Answer:D

This answer is correct. ASC Topic 230 specifically states that financial statements should not report an amount of cash flow per share. Such reporting might imply that cash flow is an indicator of a business’ performance, which it is not.

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