Cash Flow from Financing and Dividends/Interest

CFA Level I
#1

"Dividends [paid] are always cash flow from financing. " per Schweser. When do consider div/int part of CFO/CFI?

#2

Dividends received and interest income are CFI/CFO under IFRS.

#3

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.

#4

sevago00 Wrote: ------------------------------------------------------- > 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. Dividends paid under CFI?Are you sure?It should be CFF I think.

#5

I apologize. I think I’m wrong. CFI transactions are usually categorized as long term so you are right it should be CFF.

#6

Under IFRS Dividends/Int can be considered under CFO/CFF where are Under GAAP INt is considered unser CFO and Div is under CFF

#7

Dividends paid are always CFF under US GAAP. Dividends paid could be considered part of CFF or CFO for IFRS.