Under IFRS, how can dividends received be classified, and what does this imply for financial reporting?

• A. Dividends received can be classified as either operating or investing activities, allowing for more tailored financial reporting.
• B. Dividends received can only be classified as operating activities, similar to GAAP.
• C. Dividends received must be classified as financing activities.
• D. Dividends received are not reported in the cash flow statement.

Answer: (A)