Just need to clear up something, tell me if I am wrong
Under GAAP
Interest paid – operating
Dividend paid – financing
Interest received – financing or operating?
dividend received – investing?作者: tarik64 时间: 2013-4-8 17:51
interest received is CFO and so is dividend received.作者: shootingstar 时间: 2013-4-8 17:51
Interest and Div received are both operating under US GAAP作者: bluejazzy 时间: 2013-4-8 17:52
Easy way to remember it is that under GAAP everything is classified CFO except for dividends PAID which is classified under CFF.作者: hassan 时间: 2013-4-8 17:52
IFRS
received dividends and interest = cfo cfi
paid dividends and interest = cff or cfo
US GAAP
received or paid paid interest, dividends received = cfo
dividends paid = cff
