Dividends paid for the year would appear in which sections of the cash flow statement?

Dividends paid for the year would appear in Cash flows from Financing sections of the cash flow statement.

Financing activities would include issuing stocks or bonds, issuing long term notes payable, or paying dividends to stockholders. If a company pays off a bond, or redeems stock, those transactions would also be considered financing transactions.

According to IAS 7 Dividend paid maybe classified as financing cash flow as they are cost of obtaining financial resources, alternatively they can be classified as operating cash flows in order to assist the users to determine the ability of the entity to pay dividends out of the operating cashflows.

Dear ,

We can find the dividends paid during the year under financing activities section in cash flow statement.

Best Regards ,

SHAMEEM

Financing Activity.  Finance brought in the business or taken out from business by shareholders/owners will be considered a financing activity.

Financing activities include the inflow of cash from investors such as banks and shareholders, as well as the outflow of cash to shareholders as dividends as the company generates income

AS ALL OF YOU KNOW DIVIDENDS PAID AT THE END OF THE YEAR IF COMPANY EARNS PROFIT SO DIVIDEND PAID CAN BE SHOWN IN FINANCING SECTION