Cash Flow from Financing and Dividends/Interest financing, always

mfleming1983

"Dividends [paid] are always cash flow from financing. " per Schweser. When do consider div/int part of CFO/CFI?

cyber21

Dividends received and interest income are CFI/CFO under IFRS.

nitoha

Dividends paid are always under CFI
Interest paid/expense is always under CFO according to GAAP. IFRS allows it to be listed either under CFO or CFF.
Dividends received is always under CFO according to GAAP. IFRS allows it to be listed either under CFO or CFI.

soddy1979

I apologize. I think I'm wrong. CFI transactions are usually categorized as long term so you are right it should be CFF.

LokiDog2

Under IFRS Dividends/Int can be considered under CFO/CFF
where are
Under GAAP INt is considered unser CFO and Div is under CFF

ogoluwa

Dividends paid are always CFF under US GAAP.
Dividends paid could be considered part of CFF or CFO for IFRS.