Which of the following items must be separately disclosed in a statement of cash flows?
A) Interest paid and received
B) Dividends paid and received
C) Both A and B
D) No separate disclosure required

Question

Quizplus · Accepted Answer

Both interest paid and received and dividends paid and received must be separately disclosed in a statement of cash flows. This is because they are considered cash flows from investing or financing activities and are separate from the operating cash flows section.

Which of the Following Items Must Be Separately Disclosed in a Statement