As per ASPE, Dividends received from trading securities would be classified into which of the following categories for purposes of disclosure in the Statement of Cash Flows?
A) Operating cash flow
B) Investing cash flow
C) Financing cash flow
D) Item reconciling earnings and operating cash flow
E) Not a cash flow or reconciling item

Question

Quizplus · Accepted Answer

Dividends received from trading securities are considered part of operating activities because they are typically received in the course of the entity's ordinary operations.

As Per ASPE, Dividends Received from Trading Securities Would Be