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In Cash Flow Statement, where do you present cash paid for dividends declared?

Statement of Cash Flow

Accounting Cash Flow Financials Banking &amp Finance
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Question added by Albert Galang , Accountant , Saudi Health Services Co. Ltd.,
Date Posted: 2018/09/15
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Lakpa Sherpa
by Lakpa Sherpa , Chief Accountant , Royal United Metal and Glass

Show as negative figure in cash flow from Financing activities under US GAAP or IFRS.

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