Question

when dividend recorded as operating activity?​

Answer 1

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Dividends received by a company for its own investments are reported as an operating activity under GAAP. An operating activity is any activity engaged in by a company that has a direct impact on cash flow, whether it is money coming in or money going out from the company.

Answer 2

Explanation:

usual, prove it using the general heuristic that

X=YX=Y if and only if X⊆Y and X⊇Y.X⊆Y and X⊇Y.

In other words, take a generic element of A×(B−C)A×(B−C) and show that it also must be an element of (A×B)−(A×C)(A×B)−(A×C), and vice versa.