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CASH FLOWS STATEMENT

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › CASH FLOWS STATEMENT

  • This topic has 3 replies, 2 voices, and was last updated 3 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 6, 2022 at 5:11 am #657488
    emilinur00
    Member
    • 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
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    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
    Member
    • 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
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Exactly the same.

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