Quiz 21.126 – Understanding IFRS Cash Flow Statement Guidelines

Intermediate Accounting

Spiceland, Nelson, and Thomas

10th Edition

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Similar to U.S. GAAP, International Financial Reporting Standards (IFRS) also require companies to report cash flows as operating, investing, or financing activities. However, what is the guideline for reporting interest and dividend inflows and outflows in the IFRS cash flow statement?

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