Carl Cash, CEO of Big Bucks, Inc. (BBI), goes to visit his accountant, Francis Flow, to discuss the classification of interest and dividends in BBIs statement of cash flows. BBI currently reports using US GAAP but is considering adopting IFRS. For its current fiscal year, BBI has interest received of $500, interest paid of $250, dividends received of $1,000 and dividends paid of $700.

Carl asks Francis if BBI adopts IFRS, can BBI classify its interest and dividend amounts in the statement of cash flows consistent with its classification under US GAAP?