1. Under IFRS, what options does an entity have for classifying cash inflows from interest and dividends...

Question:

1. Under IFRS, what options does an entity have for classifying cash inflows from interest and dividends on the statement of cash flows? How does this differ from ASPE?
2. Under IFRS, what options does an entity have for classifying cash payments of interest and dividends on the statement of cash flows? How does this differ from ASPE?