Under international accounting standards,cash paid for dividends can be shown on the statement of cash flows as

Question

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Cash paid for dividends can be classified as a financing or an operating activity, depending on the company's policy and the nature of the dividend. If the dividend is paid out of profits that were generated from the company's operations, it is considered an operating activity. If the dividend is paid from borrowing or issuing equity, it is a financing activity. Therefore, it can be shown as either one of these activities on the statement of cash flows.

Under International Accounting Standards,cash Paid for Dividends Can Be Shown