2. Under IFRS, what options does an entity have for classifying cash payments of interest and dividends on the statement of cash flows? How does this differ from ASPE Under IFRS, cash outflows from interest and dividends A. must be reported as investing activities. B. may be reported as operating or financing activities but must be applied consistently for similar transactions. C. may be reported as investing or financing activities but must be applied consistently for similar transactions. D. may be reported as either operating or investing activities but must be applied consistently for similar transactions