微信扫一扫
实时资讯全掌握
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'. |