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Under IFRS,the Payment of Cash Dividends to Shareholders Can Be

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Under IFRS,the payment of cash dividends to shareholders can be classified as either a financing activity or operating activity.


Definitions:

Systematic Risk

The overall market risk that cannot be diversified away by holding a wide range of asset classes.

Market Risk

The risk of losses in investments due to factors that affect the overall performance of the financial markets.

Nondiversifiable Risk

Risk factors common to the whole economy; also called market risk or systematic risk.

Diversifiable Risk

The risk associated with individual investments that can be reduced through diversification by investing in a variety of assets.

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