标题: Cash Flow from Financing and Dividends/Interest [打印本页] 作者: mfleming1983 时间: 2011-7-11 18:43 标题: Cash Flow from Financing and Dividends/Interest
"Dividends [paid] are always cash flow from financing. " per Schweser. When do consider div/int part of CFO/CFI?作者: cyber21 时间: 2011-7-11 18:43
Dividends received and interest income are CFI/CFO under IFRS.作者: nitoha 时间: 2011-7-11 18:43
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.作者: soddy1979 时间: 2011-7-11 18:43
I apologize. I think I'm wrong. CFI transactions are usually categorized as long term so you are right it should be CFF.作者: LokiDog2 时间: 2011-7-11 18:43
Under IFRS Dividends/Int can be considered under CFO/CFF
where are
Under GAAP INt is considered unser CFO and Div is under CFF作者: ogoluwa 时间: 2011-7-11 18:43
Dividends paid are always CFF under US GAAP.
Dividends paid could be considered part of CFF or CFO for IFRS.
