Dividends paid to company shareholders would be shown on the statement of cash flows as ?

a) Operating cash inflows.

b) Operating cash outflows.

c) Cash flows from investing activities.

d) Cash flows from financing activities.

(ICMA )

US GAAP CMA

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Date Posted: 2016/03/19

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by Dasarathi Rath , Sr. Accountant , Al Luban Special Investment LLC

D- Cash flow from financing activities.

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