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Yes, Option B is the right answer.
Under Financing activity ....
B. financing activity. Explained in IAS-7-33. In brief, received interest and dividends can be classified as either operating or investing activities, as long as this classification is consistent.
Ans:- Option B, Interest received in Cash is a source of Other Income in P&L and shown either as a deduction of total Finance Charges or as a separate item and as such it would be grouped under the Operating Activity. Hence it could not be grouped under Financing Activity, but under Investing Activity if the interest is also reinvested.
Correct Answer is B. Financing Activity under IFRS cash receipt of interest cannot be classified.
Right Ans is.
B. Financing activity.
B-------------------------------------------------------------
option B=====================
