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CASH FLOWS STATEMENT

This topic has 3 replies, 2 voices, and was last updated 1 month ago by Stephen Widberg.

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June 6, 2022 at 5:11 am #657488
emilinur00
- Topics: 2
- Replies: 1
Hi please enlighten me about the paragraph 33 of cash flows statement.

why dividend and interest received and interest paid is classified as operating activities?

suddenly it said may be classified as financing and investing activities?

what the differences? how to know which activities the dividend is?
June 6, 2022 at 5:48 pm #657552
Stephen Widberg
Moderator
- Topics: 10
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IAS 7 has very few rules. It’s completely flexible!

I recommend:

Interest received and paid – operating
Divs received = investing
Divs paid = financing

See out current issues lecture for more detail
June 8, 2022 at 12:22 am #657824
emilinur00
- Topics: 2
- Replies: 1
is there any difference in reporting interest and dividend paid/received for group cash flow? or same as single entity cash flow?
June 11, 2022 at 11:17 am #658465
Stephen Widberg
Moderator
- Topics: 10
- Replies: 2548
Exactly the same.
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