192****4472
2021-02-11 04:12老師,本題如果改成Under IFRS, dividends paid are most likely classified as financing of cash flow(CFF) on the cash flow statement,正確嗎?還是它也是計(jì)入CFF或CFO都行?GAAP下,paid dividends計(jì)入CFF, received dividends計(jì)入CFO,對(duì)嗎?
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2021-02-15 18:07
該回答已被題主采納
同學(xué)你好,國(guó)際準(zhǔn)則下dividend paid可以是CFO,也可以是CFF哦
美國(guó)準(zhǔn)則下dividend paid在CFF,dividend received和interest received,interest paid都是在CFO中哦
