Under Accounting Standards for Private Enterprises (ASPE),receipts of Interest and Dividends

question 75

Multiple Choice

Under Accounting Standards for Private Enterprises (ASPE) ,receipts of interest and dividends are classified as operating activities in the cash flow statement.Under International Financial Reporting Standards (IFRS) ,how are these items reported?

• A) as either operating or investing activities
• B) as operating activities
• C) as investing activities
• D) as financing activities

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Definitions:

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