https://www.taxtmi.com/manuals?id=2956 Ind AS 7 mandates separate disclosure of interest and dividend cash flows and distinguishes classifications: financial institutions treat interest paid and interest and dividends received as operating activities; other entities treat interest paid as financing, interest and dividends received as investing, and dividends paid as financing. The total interest paid must be disclosed in the cash flow statement irrespective of whether it was expensed or capitalised under borrowing cost rules. en-us Fri, 30 Jun 2023 12:00:00 +0530 Fri, 30 Jun 2023 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2956 Ind AS 7 mandates separate disclosure of interest and dividend cash flows and distinguishes classifications: financial institutions treat interest paid and interest and dividends received as operating activities; other entities treat interest paid as financing, interest and dividends received as investing, and dividends paid as financing. The total interest paid must be disclosed in the cash flow statement irrespective of whether it was expensed or capitalised under borrowing cost rules. Manuals Companies Law Fri, 30 Jun 2023 12:00:00 +0530 https://www.taxtmi.com/manuals?id=2956