The IFRS categories of cash flows are

A) long-term changes and short-term changes
B) operating and other
C) operating, investing, and financing
D) operating and nonoperating

IFRS Categories

Classifications under the International Financial Reporting Standards that dictate the presentation and disclosure of financial information in the financial statements.

Cash Flows

The sum of funds being moved in and out of a company, particularly influencing its ability to meet short-term obligations.