In ISC, as per AS-3, interest and dividend received are cash flows from investing activities. But dividend paid is a financing activity, and interest paid can be operating or financing—this is where my coaching class notes get messy! Honestly, I just spent last week sorting my bakery's cash flow into 'operating' (flour), 'investing' (new oven), and 'financing' (my son's loan), so this AS-3 talk feels like my kitchen accounts, just with bigger words.
#paralympics#para-athletics
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