Home For AAT student members AQ 2013 AAT Level 4 (Level 8 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


Financial Statements

sscorssscors Feels At HomeRegistered Posts: 72
Hi

does anyone know why in a cashflow statement dividends received is used twice ie in the cash flows from operating activities part and in the cash flow from investment activities ?

Comments

  • readerreader Experienced Mentor MAAT, AAT Licensed Accountant Posts: 1,042
    sscors wrote: »
    Hi

    does anyone know why in a cashflow statement dividends received is used twice ie in the cash flows from operating activities part and in the cash flow from investment activities ?

    I've had a look on wikipedia and it appears that dividends received only appears in the investment activities section (i.e. if a company has invested its money in shares it will receive dividends once or twice a year):

    http://en.wikipedia.org/wiki/Cash_flow_statement
Sign In or Register to comment.