IFRS Notes

Interest and dividends

IAS7-pr33
For financial institutions,
the following are cash flows from operating activities:
(1) interest paid
(2) interest received
(3) dividends received

IAS7-pr33
For non-financial institutions,
the following may be classified as
either cash flows from operating activities
or cash flows from financing activities:
(1) interest paid
(2) interest received
(3) dividends received

IAS7-pr34
For non-financial institutions,
the following may be classified as
either cash flows from financing activities
or cash flows from operating activities:
(1) dividends paid

U.S. GAAP
asc 230-10-45-16
Cash inflows from operating activities include the following:
(1) cash receipts from interest
(2) cash receipts from dividends

asc 230-10-45-17
Cash outflows from operating activities include the following:
(1) cash payments for interest

asc 230-10-45-15
Cash outflows from financing activities include the following:
(1) cash payments of dividends