- CFA Exams
- CFA Level I Exam
- Study Session 7. Financial Reporting and Analysis (2)
- Reading 23. Understanding Cash Flow Statements
- Subject 1. Classification of Cash Flows and Non-Cash Activities
CFA Practice Question
Which of the following is not included in financing activities under U.S. GAAP?
A. Borrowing money from creditors
B. The payment of dividends
C. Payment of interest
Explanation: The payment of interest is included in operating activities.
User Contributed Comments 4
| User | Comment |
|---|---|
| kalps | borrowing of money from creditor is under financing activities |
| NataCass | Note that interest paid is related to financing activity under IFRS. |
| gill15 | I thought under IFRS interest paid was Operating or Financing... Im pretty sure im right.. |
| praj24 | I'm pretty sure you're right too |