Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following statements regarding the issuance cost is least accurate?
Option A:The cost of issuance bond includes legal and accounting fees, printing costs, sales commissions and other fees.
Option B:Under US GAAP, the issuance costs are capitalized as an asset and allocated to the income statement as an expense over the term of the bond.
Option C:Under both US GAAP and IFRS, the issuance costs are reported on the cash flow statement as operating cash flow.

Answer: C