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

Name: Under IFRS, the receipt of dividends from equity investments may be classified as a cash receipt provided (used) by investing activities.
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Under IFRS, entities have the option to classify cash receipts from dividends from equity investments as either operating or investing cash flows, depending on the nature of the investment and the business.

Under IFRS, the Receipt of Dividends from Equity Investments May