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Discuss the interest paid and dividends paid

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Reference no: EM131535733

Question: Answer each of the following related to international accounting standards.

1. Which method, indirect or direct, is acceptable for reporting operating cash flows under IFRS?

2. For each of the following four cash flows, identify whether it is reported under the operating, investing, or financing section (or some combination) within the indirect format of the statement of cash flows reported under IFRS and under U.S. GAAP.

Cash Flow Source                      US GAAP Reporting            IFRS Reporting

a. Interest paid . . . . . . . . . . . . . .

b. Dividends paid . . . . . . . . . . . .

c. Interest received . . . . . . . . . . .

d. Dividends received . . . . . . . . .

Reference no: EM131535733

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