In accordance with AASB 107 Statement of Cash Flows,dividends paid may be classified as an investing or a financing cash flow.

Question

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Dividends paid are classified as a financing cash flow in the statement of cash flows. Investing activities involve the acquisition and disposal of long-term assets and investments, while financing activities involve obtaining or repaying funds to finance the operations of the business.

In Accordance with AASB 107 Statement of Cash Flows,dividends Paid