| Cash flow statements : differences between IFRS and U. S. GAAP | ||
| Topic | IFRS | U. S. GAAP |
| Interest received | Operating or investing | Operating |
| Interest paid | Operating or financing | Operating |
| Dividends received | Operating or investing | Operating |
| Dividends paid | Operating or financing | PlnanClng |
| Bank overdrafts | Considered part of cash equivalents | Not considered pan of cash and cash equivalents and classified as financing |
| Taxes paid | Generally operating, but a portion can be allocated to investing or fin- ancing if it can be specifically identified with these categories | Operating |