Cash flow question financing, investing, something, question, received

WarrenB1

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?

hassan

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

bluejazzy

Easy way to remember it is that under GAAP everything is classified CFO except for dividends PAID which is classified under CFF.

shootingstar

Interest and Div received are both operating under US GAAP

tarik64

interest received is CFO and so is dividend received.