Which of the following would not be presented in the cash flows from operating activities section of the statement of cash flows when the direct method is used?
A) Dividends paid.
B) Dividends received.
C) Neither A nor B would be shown.
D) Both A and B would be shown.

Question

Quizplus · Accepted Answer

Dividends paid are classified as cash flows from financing activities, not operating activities, when using the direct method.

Which of the Following Would Not Be Presented in the Cash