Cash flow question

[DonYuan]

Just need to clear up something, tell me if I am wrong
Under GAAP
Interest paid -- operating
Dividend paid -- financing
Interest received -- financing or operating?
dividend received -- investing?

 

[Alexandrov]

interest received is CFO and so is dividend received.

 

[beingthatguy]

Interest and Div received are both operating under US GAAP

 

[rlange]

Easy way to remember it is that under GAAP everything is classified CFO except for dividends PAID which is classified under CFF.

 

[jo_l]

IFRS
received dividends and interest = cfo cfi
paid dividends and interest = cff or cfo

US GAAP
received or paid paid interest, dividends received = cfo
dividends paid = cff