Overview

returns on investments and servicing of finance


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A heading required on cash-flow statements by Financial Reporting Standard 1, Cash Flow Statements, to show receipts resulting from the ownership of investments and payments to the providers of finance. Cash inflows include interest and dividends received, while cash outflows include interest and dividends paid and the interest element of finance lease rental payments. The equivalent heading is required by International Accounting Standard 7.

Subjects: Accounting.


Reference entries

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