Cash Flow Statements: US GAAP Vs. IFRS

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With respect to the treatment of activities in cash flow statements, there are some differences in IFRS and US GAAP.

ActivityUS GAAPIFRS
Dividend paid to shareholdersFinancing activityOperating or financing activity
Interest paid on loansOperating activityOperating or financing activity
Interest and dividend receivedOperating activityOperating or investing activity
Taxes paidAll taxes reported as operating activityIncome tax reported as operating activity except when tax is an expense related to investing or financing activity

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