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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest and Dividends Cash Flows: Classification Rules Under Ind AS 7 for Financial and Non-Financial Entities</h1> Cash flows from interest and dividends must be disclosed separately in financial statements according to Ind AS 7. For financial institutions, interest paid and dividends received are classified as operating activities. For other entities, interest paid is classified as financing activities, while interest and dividends received are classified as investing activities. Dividends paid are classified as financing activities. The statement of cash flows must disclose the total interest paid, regardless of whether it is recognized as an expense or capitalized. Specific classifications are provided for various transactions, such as interest on loans, dividends, finance charges, and tax-related payments.

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