- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 4. Analyzing Statements of Cash Flows I
- Subject 6. IFRS and US GAAP Differences
CFA Practice Question
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?
Correct Answer: False
The payment of dividends is considered a financing activity, according to FASB No. 95.
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