What is the difference between ASPE and IFRS for the SCF?

Multiple Choice

• Dividends paid must be classified as a financing activity.

• Interest received and paid, and dividends received must be classified in operating activities. There is no choice of alternate classification

• All of these are differences between ASPE and IFRS for the SCF.

• Information regarding cash flow for interest, and cash paid for income tax, is accomplished through a disclosure note.