Which Statement Is False? Current GAAP

Which statement is false? Current GAAP

A) requires that the cash flows from extraordinary items be reported as investing or financing activities and not be included in net cash flow from operating activities
B) states that cash flow per share must not be reported in a company's financial statements
C) states that under the indirect method, a company must report its operating cash inflows separately from its operating cash outflows
D) requires that the cash inflows and cash outflows for related investing activities as well as related financing activities be shown separately and not netted against each other