Where do you show dividends received in cash flow statement?
The dividends declared and paid by a corporation in the most recent year will be reported on these financial statements for the recent year: Show
Dividends that were declared but not yet paid are reported on the balance sheet under the heading current liabilities. Dividends on common stock are not reported on the income statement since they are not expenses. However, dividends on preferred stock will appear on the income statement as a subtraction from net income in order to report the earnings available for common stock. Cash flows associated with extraordinary items should be classified as arising from operating, investing or financing activities as appropriate and separately disclosed. The cash flows associated with extraordinary items are disclosed separately as arising from operating, investing or financing activities in the cash flow statement, to enable users to understand their nature and effect on the present and future cash flows of the enterprise. These disclosures are in addition to the separate disclosures of the nature and amount of extraordinary items required by MASB 3, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies. Interest and Dividends
Taxes on Income
Investments in Subsidiaries, Associates and Joint Ventures
Acquisitions and Disposals of Subsidiaries and Other Business Units
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