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Question : Dividend received by other than financial enterprise is shown in the Cash Flow Statement under :

Option 1: Operating Activities

Option 2: Investing Activities

Option 3: Financing Activities

Option 4: General Activities


Team Careers360 3rd Jan, 2024
Answer (1)
Team Careers360 14th Jan, 2024

Correct Answer: Investing Activities


Solution : In case of a non-financial enterprise, as per AS-3, it is considered more appropriate that payment of interest and dividends are classified as financing activities whereas receipt of interest and dividends are classified as investing activities..

Hence the correct answer is option 2.

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