[单选题]
Although the objectives and purposes of not-for-profit entities are different from those of commercial entities, the accounting requirements of not-for-profit entities are moving closer to those entities to which IFRSs apply.Which of the following IFRS requirements would not be relevant to a not-for-profit entity?
A .Preparation of a statement of cash flows
B .Requirement to capitalise a finance lease
C .Disclosure of earnings per share
D .Disclosure of non-adjusting events after the reporting date
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