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#cfa-level-1 #reading-22-financial-statement-analysis-intro
IFRS permit more flexibility than US GAAP in classifying dividend and interest receipts and payments within these categories.
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3.1.4. Cash Flow Statement
associated with the acquisition and disposal of long-term assets, such as property and equipment. Cash flows from financing activities are those cash flows from activities related to obtaining or repaying capital to be used in the business. <span>IFRS permit more flexibility than US GAAP in classifying dividend and interest receipts and payments within these categories. Exhibit 8 presents Volkswagen’s statement of cash flows for the fiscal years ended 31 December 2009 and 2008. Exhibit 8. Cash Flow Statement of the Volksw


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