Under international accounting standards, cash received from dividends (associated with dividend revenue) can be shown on the statement of cash flows as

Question

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Cash received from dividends can be shown on the statement of cash flows as either an operating or a financing activity. If the dividends are received from an equity investment and the company is not actively involved in managing the investee, the cash received can be classified as an investing activity. However, if the company is actively managing the investee or if the dividends are received on debt securities, the cash received should be classified as an operating or a financing activity.

Under International Accounting Standards, Cash Received from Dividends (Associated with Dividend