Under IFRS, the receipt of dividends from equity investments may be classified as a cash inflow provided (used) by investing activities.

Question

Quizplus · Accepted Answer

According to IAS 7 Statement of Cash Flows, dividends received from equity investments should be classified as cash inflows from investing activities unless the investor can clearly demonstrate that the dividends are part of its operating activities.

Under IFRS, the Receipt of Dividends from Equity Investments May