CFA论坛 - Powered by Discuz! Board

标题: interests/ dividends and Cashflow [打印本页]

作者: southnorth 时间: 2011-4-1 01:30 标题: interests/ dividends and Cashflow

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.

作者: yinnili 时间: 2011-4-1 04:12

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.

作者: southnorth 时间: 2011-4-4 12:38

要西。很强大。三克油饭里麻去

欢迎光临 CFA论坛 (http://forum.theanalystspace.com/)