Under IFRS, the Receipt of Dividends from Equity Investments May

question 26

True/False

Under IFRS, the receipt of dividends from equity investments may be classified as a cash inflow provided (used) by investing activities.

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Definitions:

Negative Attitude Change

A shift in a person's feelings and dispositions from positive or neutral to negative towards an object, person, or situation.

Halo Effect

A cognitive bias where the perception of one positive characteristic influences the assumption of other positive traits in the same individual.

Sleeper Effect

A phenomenon where a message that initially has little impact becomes more persuasive over time, typically because of a delay in the message's perceived importance or credibility.

Psychological Reactance

An enthusiastic reaction towards proposals, persons, directives, or laws that intimidate or eradicate specified freedoms of behavior.