interests/ dividends and Cashflow investment, interest, reporting

southnorth

can anyone tell me how to classify the interests and dividends in various cashflows

 

1. interst gains (investment)

2. interest losses (investment)

3. dividend gains (investment)

4. dividend loss   (investment)

 

How shall i treat interest pay-outs and dividend pay-outs. 

 

I also need the classfication of above in financial reporting (Balance sheets/ income statement)

 

Thanks.

yinnili

Remember Under GAAP, only dividend paid is CFF. others are CFO. Under IFRS, all of these four types of CF can be either CFF or CFO depending on the nature of business.

southnorth

要西。很强大。三克油饭里麻去