Which of the Following Statements Is Not in Accordance with IAS

Which of the following statements is not in accordance with IAS 7 Statement of Cash Flows?

A) The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities.
B) Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a statement of cash flows.
C) Investing and financing activities that do not have a direct impact on current cash flows but affect the capital and asset structure of an entity should be included in the statement of cash flows.
D) Cash flows arising from taxes on income shall be separately disclosed and shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities.