李同學(xué)
2024-02-03 12:22這5萬不是應(yīng)該屬于CFF么？
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Goollii助教
2024-02-04 16:43
該回答已被題主采納
同學(xué)您好，
在us gaap下，dividend received屬于CFO，dividend paid屬于CFF。
原版書原文如下：
US GAAP classify interest and dividends received from investments as operating activities, whereas IFRS allow companies to classify those items as either operating or investing cash flows. US GAAP classify dividends paid to stockholders as a financing activity, whereas IFRS allow companies to classify dividends paid as either an operating activity or a financing activity.
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