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【每日一题】ACCA P2试题：Group statements of cash flows

高顿网校2015-08-14 11:26Yvonne.shen
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　　Q：What is the correct treatment of dividends paid to non-controlling interests, in a group statement of cash flows?

　　A. Include as a separate item between operating activities and investing activities.

　　B. Dividends do not need to be disclosed in a statement of cash flows.

　　C. Include under the heading 'operating activities' only.

　　D. Include under the heading 'operating activities' or 'financing activities'.
　　A：The correct answer is: Dividends can be shown under either operating activities or financing activities.

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上一篇：【每日一题】ACCA P2试题：Foreign currency translation
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