ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.

متابعة

What are the reasons for the payment dividend classified in operating/financing activity in cash flow statement?

user-image
تم إضافة السؤال من قبل Aziz ur Rehman ur Rehman , Assistant Manager Finance , Central Power Puchasing Agency (CPPA)
تاريخ النشر: 2013/08/27
Ayaz  Ali
من قبل Ayaz Ali , Financial Controller , Gul Ahmed Electric Limited & Metro Wind Power Limited

As per IAS-7 Dividend paid should be disclosed separatly in Operating or Financing acivity.Option is because of lack of consensus on disclosure but in either options it should be consistent in financial statement.
Reason for Operating activity : because it gives user an idea about the ability of operations to pay shareholders.
Reason for Financing :its a return on investment by shareholders.

المزيد من الأسئلة المماثلة