Cash flows from interest received, interest paid, dividends received and dividends paid must each be shown separately, and each must be placed in one activity group (operating, investing or financing) and kept there from period to period. Total interest paid is disclosed whether expensed or capitalised under AASB 123. For a financial institution these items are normally operating; for other entities the Standard currently allows a choice: interest paid, as well as interest and dividend receipts, may be operating because they enter profit or loss, or financing and investing respectively as costs of finance and returns on investment, and dividends paid may be financing or operating.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.