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Interest and Dividends: Differences Between US GAAP and International Accounting Standards

IAS and US GAAP both require a statement of cash flows divided into operating, investing and financing sections. The two standards differ in the classification of certain items, particularly interest and dividend payments. The differences are summarized in the table below.

  IAS Classification US GAAP Classification
Interest received Operating or investing Operating
Interest paid Operating or financing Operating
Dividends received Operating or investing Operating
Dividends paid Operating or financing Financing
For more information, see all articles on: Accounting, Adjusting Reported Financial Statements, Financial Statement Analysis, Fundamental Analysis, International Investing

See also:
  • Inventory Accounting: Differences Between U.S. GAAP and International Standards
  • Accounting for Property, Plant and Equipment: Differences Between US GAAP and International Accounting Standards
  • Cash Flow from Operating Activities
  • The Cash Method of Accounting
  • Income Statement Accounting for Pension Expense: An Overview
    • Technical Analysis Explained : The Successful Investor's Guide to Spotting Investment Trends and Turning Points

    The Intelligent Investor: The Classic Text on Value Investing

    Financial Statement Analysis: A Practitioner's Guide, 3rd Edition

    Managing Investment Portfolios: A Dynamic Process (CFA Institute Investment Series)

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