Operating, Investing and Financial Activities

Under US GAAP
· Cash Flow from Operating Activities (CFO)
· Cash Flow from Investing Activities (CFI)
· Cash flow from financing activities (CFF)

Under IFRS
· Interest and dividends received may be classified either CFO or CFI
· Dividends paid to shareholders and interest paid on debt may be classified as either CFO or CFF.
· Income taxes are reported as operating activities unless the expenses can be tied to an investing or financing transaction.