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Hi sir. I am confused. Is dividend paid including financial activity or operating activity in exam? How will we decide it in exam?
The Accounting Standard allows it to be shown under either heading. In the exam you cannot be asked to produce a full statement and questions you do get will make it clear which heading you want if it is relevant.
I do explain this in my free lectures – they are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.
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