Profit from associate
Is it part of CFO or should it be subtracted when adjusting net income in Cash Flow Statement?
Is it part of CFO or should it be subtracted when adjusting net income in Cash Flow Statement?
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Assuming by associate you mean an affiliate reported using equity accounting....you subtract net income from affiliates but add dividends received from equity investments...both in cash from operations.
I subtract profit from NI in CFO but I would think dividends received should go in investing since that is really an investment and not related to the operations of the company?
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