CERTYNEX IFRS ACADEMY

Under the version of IAS 7 applicable with IFRS 18 (periods beginning on or after 1 January 2027), where does an entity classify the dividends it pays to its shareholders?

In operating activities, at the entity's choice, as in the current wording.

Always in financing activities.

In investing activities, like dividends received.

Outside the statement, since a dividend is a distribution of equity.