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Basic Question 3 of 3

Since the payment of dividends is often made on a regular quarterly basis, dividends payments are classified as an operating cash flow. Assume U.S. GAAP. True or False?

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Martin Rockenfeldt

Martin Rockenfeldt

Learning Outcome Statements

contrast cash flow statements prepared under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (US GAAP)

CFA® 2025 Level I Curriculum, Volume 2, Module 4.