{"id":46941,"date":"2023-09-27T11:27:45","date_gmt":"2023-09-27T11:27:45","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=46941"},"modified":"2026-02-10T06:49:06","modified_gmt":"2026-02-10T06:49:06","slug":"cash-flow-statement-under-us-gaap-and-ifrs","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/cash-flow-statement-under-us-gaap-and-ifrs\/","title":{"rendered":"Cash Flow Statement Under US GAAP and IFRS"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following statements is inaccurate?\",\n    \"text\": \"Which of the following statements is inaccurate?\\n\\nA. Under IFRS, dividends paid may be classified as an operating or financing activity, while under US GAAP, it can only be reported as a financing activity.\\n\\nB. Under IFRS, interest paid may be classified as an operating or financing activity, while under US GAAP, it can only be reported as a financing activity.\\n\\nC. Under IFRS, dividends received may be classified as an operating or an investing activity, while under US GAAP, it can only be reported as an operating activity.\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is B.\\n\\nUnder IFRS, interest paid may be classified as an operating or financing activity. However, under US GAAP, it can only be reported as an operating activity, not a financing activity.\\n\\nOptions A and C are accurate statements.\"\n    }\n  }\n}\n<\/script>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"A company paid $500,000 as dividends during the year. How would that company classify this payment on the cash flow statement under IFRS and US GAAP?\",\n    \"text\": \"A company paid $500,000 as dividends during the year. How would that company classify this payment on the cash flow statement under IFRS and US GAAP?\\n\\nA. It would be classified as a financing cash outflow under both accounting standards.\\n\\nB. Under IFRS, it would be classified as an operating or as a financing cash flow. Under US GAAP, it would be classified as a financing cash flow.\\n\\nC. Under IFRS, it would be classified as an operating or as a financing cash flow. Under US GAAP, it would be classified as an operating cash flow.\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is B.\\n\\nDividends paid under IFRS may be classified as either operating or financing cash flows. Under US GAAP, dividends paid are classified as financing cash flows.\"\n    }\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"name\": \"Analyzing Cash Flow Statements I (2024\/2025 CFA\u00ae Level I Exam \u2013 Financial Statement Analysis \u2013 Learning Module 4)\",\n  \"description\": \"This lesson covers Analyzing Cash Flow Statements I for the 2024\/2025 CFA\u00ae Level I Financial Statement Analysis curriculum. It explains how the cash flow statement links to the income statement and balance sheet, outlines the steps for preparing direct and indirect cash flow statements using income statement and balance sheet data, demonstrates conversion from the indirect to the direct method, and contrasts cash flow statements prepared under IFRS and US GAAP, with clear, exam-focused explanations.\",\n  \"uploadDate\": \"2023-11-02T00:00:00+00:00\",\n  \"thumbnailUrl\": \"https:\/\/img.youtube.com\/vi\/cCU1K4N8m0w\/default.jpg\",\n  \"contentUrl\": \"https:\/\/youtu.be\/cCU1K4N8m0w\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/cCU1K4N8m0w\",\n  \"duration\": \"PT28M14S\"\n}\n<\/script>\n\n\n\n<iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/cCU1K4N8m0w?si=eW11Y5aA5hNpTGkb\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n\n\n\n<p>Several differences exist between how the cash flow statement is prepared under IFRS and US GAAP.<\/p>\n\n\n\n<p>The most significant difference is that IFRS gives companies more flexibility regarding how interest is paid or received, how dividends paid or received are reported, and how income tax expense is classified. Despite the flexibility provided by IFRS, companies must use a consistent classification each year. Besides, they must separately disclose the amounts of interest and dividends received and paid and where the amounts are reported.<\/p>\n\n\n\n<!-- TOP CTA \u2013 Full Width Outline Button -->\n<div style=\"margin:24px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:block;\n       width:100%;\n       padding:14px 0;\n       border:2px solid #3b6fd8;\n       border-radius:50px;\n       font-size:18px;\n       font-weight:500;\n       text-align:center;\n       text-decoration:none;\n       color:#3b6fd8;\n       background-color:#f4f6f9;\n       box-sizing:border-box;\n     \">\n     Practice cash flow statement questions with free trial access.\n  <\/a>\n<\/div>\n\n\n\n<h2>IFRS vs. US GAAP Cash Flow Statements<\/h2>\n<p>The elements below summarize the significant differences between how the cash flow statement is prepared under IFRS and US GAAP.<\/p>\n<h3>IFRS Requirements<\/h3>\n<ul>\n<li>Interest received may be classified either as an operating activity or an investing activity.<\/li>\n<li>Interest paid may be classified as an operating or financing activity.<\/li>\n<li>Dividends received may be classified either as an operating activity or an investing activity.<\/li>\n<li>Dividends paid may be classified as an operating or financing activity.<\/li>\n<li>Income tax expense is generally classified as an operating activity. Despite this, a portion of it may be allocated for investing in or financing activities if specifically related to those activities.<\/li>\n<li>Bank overdrafts are classified as part of cash and cash equivalents.&#8217;<\/li>\n<li>The direct or indirect method may be used to report cash flow from operating activities. However, of the two, the direct method is generally encouraged.<\/li>\n<\/ul>\n<h3>US GAAP Requirements<\/h3>\n<ul>\n<li>Interest received must be classified as an operating activity.<\/li>\n<li>Interest paid must be classified as an operating activity.<\/li>\n<li>Dividends received must be classified as an operating activity.<\/li>\n<li>Dividends paid must be classified as a financing activity.<\/li>\n<li>Income tax expense must be classified as an operating activity.<\/li>\n<li>Bank overdrafts are not considered part of cash and cash equivalents. Instead, they are classified as financing activities.<\/li>\n<li>Either the direct or indirect method may be used for reporting cash flow from operating activities. It is noteworthy, though, that the direct method is encouraged. However, unlike under IFRS, a reconciliation of net income to cash flow from operating activities must be provided regardless of the method used.<\/li>\n<\/ul>\n<p>A summary of the above differences is summarized\u00a0 in the following table:<\/p>\n<p>$$\\begin{array}{l|l|l}\\textbf{Item} &amp; \\textbf{IFRS} &amp; \\textbf{US GAAP} \\\\<br \/>\\hline<br \/>\\text{Interest received} &amp; \\text{Either an operating} &amp; \\text{Operating} \\\\<br \/>&amp; \\text{or investing activity} &amp; \\text{activity} \\\\<br \/>\\hline<br \/>\\text{Interest paid} &amp; \\text{Either an operating} &amp; \\text{Operating} \\\\<br \/>&amp; \\text{or financing activity} &amp; \\text{activity} \\\\<br \/>\\hline<br \/>\\text{Dividends received} &amp; \\text{Either an operating} &amp; \\text{Operating} \\\\<br \/>&amp; \\text{or investing activity} &amp; \\text{activity} \\\\<br \/>\\hline<br \/>\\text{Dividends paid} &amp; \\text{Either an operating} &amp; \\text{Financing} \\\\<br \/>&amp; \\text{or financing activity} &amp; \\text{activity} \\\\<br \/>\\hline<br \/>\\text{Income tax} &amp; \\text{Generally an operating} &amp; \\text{Operating} \\\\<br \/>&amp; \\text{activity, but a portion} &amp; \\text{activity} \\\\<br \/>&amp; \\text{is allocated to investing} &amp; \\\\<br \/>&amp; \\text{or financing activities} &amp; \\\\<br \/>&amp; \\text{if it is specifically} &amp; \\\\<br \/>&amp; \\text{identifiable with those} &amp; \\\\<br \/>&amp; \\text{activities} &amp; \\\\<br \/>\\hline<br \/>\\text{Bank overdrafts} &amp; \\text{Part of &#8220;cash and} &amp; \\text{Financing} \\\\<br \/>&amp; \\text{cash equivalents&#8221;} &amp; \\text{activity} \\\\<br \/>\\hline\u00a0 \\text{Reporting method} &amp; \\text{-Either direct or} &amp; \\text{-Either direct or} \\\\ &amp; \\text{indirect method} &amp; \\text{indirect method} \\\\ &amp; \\text{may be used} &amp; \\text{may be used} \\\\ &amp; \\text{for reporting cash} &amp; \\text{for reporting cash} \\\\ &amp; \\text{flow from} &amp; \\text{flow from} \\\\ &amp; \\text{operating activities.} &amp; \\text{operating activities.} \\\\ &amp; \\text{-Although the direct} &amp; \\text{-Although the direct} \\\\ &amp; \\text{method is} &amp; \\text{method is} \\\\ &amp; \\text{encouraged.} &amp; \\text{encouraged.} \\\\ &amp; &amp; \\text{-Unlike under IFRS,} \\\\ &amp; &amp; \\text{however, a} \\\\ &amp; &amp; \\text{reconciliation of net} \\\\ &amp; &amp; \\text{income to cash flow} \\\\ &amp; &amp; \\text{from operating} \\\\ &amp; &amp; \\text{activities must be} \\\\ &amp; &amp; \\text{provided regardless of} \\\\ &amp; &amp; \\text{the method used.} \\\\ \\hline<br \/>\\end{array}$$<\/p>\n<blockquote>\n<h2>Question #1<\/h2>\n<p>Which of the following statements is inaccurate?<\/p>\n<ol type=\"A\">\n<li>Under IFRS, dividends paid may be classified as an operating or financing activity, while under US GAAP, it can only be reported as a financing activity.<\/li>\n<li>Under IFRS, interest paid may be classified as an operating or financing activity, while under US GAAP, it can only be reported as a financing activity.<\/li>\n<li>Under IFRS, dividends received may be classified as an operating or an investing activity, while under US GAAP, it can only be reported as an operating activity.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p><strong>The correct answer is B.<\/strong><\/p>\n<p>Under IFRS, interest paid may be classified as an operating or financing activity. However, under US GAAP, it can only be reported as an operating activity, not a financing activity.<\/p>\n<p>Options A and C give accurate statements.<\/p>\n<h2>Question #2<\/h2>\n<p>A company paid $500,000 as dividends during the year. How would that company classify this payment on the cash flow statement under IFRS and US GAAP?<\/p>\n<ol type=\"A\">\n<li>It would be classified as a financing cash outflow under both accounting standards.<\/li>\n<li>Under IFRS, it would be classified as an operating or as a financing cash flow. Under US GAAP, it would be classified as a financing cash flow.<\/li>\n<li>Under IFRS, it would be classified as an operating or as a financing cash flow. Under US GAAP, it would be classified as an operating cash flow.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p><strong>The correct answer is B.<\/strong><\/p>\n<p>Activity: Dividends paid<\/p>\n<p>IFRS Classification: Operating\/Financing<\/p>\n<p>US-GAAP Classification: Financing<\/p>\n<\/blockquote>\n\n\n<!-- BOTTOM CTA \u2013 Refined Version -->\n<div style=\"text-align:center; background-color:#f4f6f9; padding:35px 20px; border-radius:12px; margin-top:40px;\">\n\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\"\n     target=\"_blank\"\n     rel=\"noopener noreferrer\"\n     style=\"\n       display:inline-block;\n       padding:14px 34px;\n       background-color:#3b6fd8;\n       color:#ffffff;\n       border-radius:50px;\n       font-size:16px;\n       font-weight:600;\n       text-decoration:none;\n       margin-bottom:18px;\n     \">\n     Start Free Trial\n  <\/a>\n\n  <p style=\"max-width:700px; margin:0 auto; font-size:16px; line-height:1.6; color:#333;\">\n    Strengthen your CFA Level I financial reporting skills with exam-style cash flow statement problems, detailed explanations, and timed practice covering both US GAAP and IFRS.\n  <\/p>\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Several differences exist between how the cash flow statement is prepared under IFRS and US GAAP. The most significant difference is that IFRS gives companies more flexibility regarding how interest is paid or received, how dividends paid or received are&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-46941","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cash Flow Statement: US GAAP vs IFRS | CFA I<\/title>\n<meta name=\"description\" content=\"Learn the key differences between US GAAP and IFRS cash flow statements, including classification of interest paid and received.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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