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?
interest received is CFO and so is dividend received.
Interest and Div received are both operating under US GAAP
Easy way to remember it is that under GAAP everything is classified CFO except for dividends PAID which is classified under CFF.
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