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  3. where are dividends paid to shareholders reported

Where are dividends paid to shareholders reported in the cash flow statement under U.S. GAAP...

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Accounting

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Where are dividends paid to shareholders reported in the cash flow statement under U.S. GAAP and IFRS? U.S. GAAP: operating activities; IFRS: financing activities U.S. GAAP: financing activities: IFRS: operating or financing activities U.S. GAAP: operating or financing activities; IFRS: operating or financing activities

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