大家好，有个问题想请教一下，希望各位大侠指点一下，不胜感激。
在第三本note的244页最下面提到了adjusted CFO，除了要调整non-recurring cash flows外，文中还提到“Also, IFRS allows interest expense to be classified as operating cash flow or financing cash flow. U.S. GAAP requires interest expense to be classified as operating cash flow. Therefore, analysts often adjust CFO by adding back the after-tax interest cost and call it adjusted CFO.
adjusted CFO=CFO+[net cash interest outflow×(1-tax rate)]”.
我疑惑的是，在U.S GAAP下原来将interest记在CFO中这样的情况是不是要调增CFO？因为后面263页习题20的答案说“no adjustment is necessary for interest expense as it is correctly classified as operating activity under U.S. GAAP”。按照这个答案的思路是只有在IFRS下原先将interest记在financing cash flow的情况下才要调整，但是如果是这种情况的话应该是调减CFO而不是调增呀。
还请明白的高人指点一二，再次感谢！