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Basic Question 3 of 3
Since the payment of dividends is often made on a regular quarterly basis, dividends payments are classified as an operating cash flow. Assume U.S. GAAP. True or False?
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I am happy to say that I passed! Your study notes certainly helped prepare me for what was the most difficult exam I had ever taken.
Andrea Schildbach
Learning Outcome Statements
contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP)
CFA® 2025 Level I Curriculum, Volume 2, Module 4.