Dividends | Treatment in Cash Flow Statement

Описание: In this accounting lesson, we explain the treatment of dividends in the cash flow statement. We explain why dividends would be accounted for in the operating section or the financing section of the cash flow statement.

We explain the difference between IFRS and US GAAP when accounting for dividends in the cash flow statement. We explain the treatment of dividends and interest paid, and dividends and interest received in the cash flow statement.

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