Dividends and Interest on CF

[Nanman]

Hello, I’m a bit confused on how dividends and interest are recorded on the statement of CF’s (which Cash Flows are they?). More specifically, there is a difference between GAAP & IFRS, there is a difference between dividends and interest payed/received, how do prefered dividends factor into this?
Thanks in advance for helping to clarify this topic.
EDIT: Ok, found most of the answers in a recent post, here:
http://www.analystforum.com/forums/cfa-forums/cfa-level-i-forum/91322698

 

[jondoe]

GAAP - dividends paid CFF, Interest paid and received CFO, Dividend received CFO,
IFRS- dividends paid CFO or CFF, Interest paid CFO or CFF, Interest received CFO or CFI, Dividends received CFO or CFI,
I don;t think prefereed dividends are different from common stock dividends. In general to avoid red herrings, I would usually go by this rule - if I didnt come across a sutlety in question (like preferred dividend versus usual divident in CFs) before, it probably doesnt need a special treatment.

 

[jondoe]

Well to confirm that, we have cash flow per share = (CFO-pref div)/number of common shares
If IFRS uses CFO to account for div paid, then cash flow per share = (CFO+Div paid -pref div)/number of common shares