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Under Accounting Standards for Private Enterprises (ASPE),payment of Dividends Is

Question 181

Multiple Choice

Under Accounting Standards for Private Enterprises (ASPE) ,payment of dividends is classified as a financing activity in the cash flow statement.Under International Financial Reporting Standards (IFRS) ,how is payment of dividends reported?


A) as an operating activity
B) as a financing activity
C) as either an operating or financing activity
D) as an investing activity

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