Financial Statements

sscorssscors Feels At HomePosts: 72Registered
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 ?

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  • readerreader Experienced Mentor Posts: 1,039MAAT, AAT Licensed Accountant
    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
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