Dividends paid to NCI

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    lsoltobaeva
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    hi.

    I am confused. OpenTuition notes say that dividends paid to non-controlling interest are shown in the Operating Activities of the consol.Cash flow.
    EmileWoolf text book says that this item is included in financing activities like dividends paid to shareholders.

    Whom to believe? where this item should be?

    and how often does such question come in the exam?


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    walderj
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    • Replies: 11

    It can go in either – just must be consistant ie use same each time

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