Under U.S.GAAP,cash interest from investments is reported on the statement of cash flows as part of investing activities whereas under IFRS,cash interest from investments is reported as part of financing activities.

Cash Interest

Interest payments made in cash on a debt obligation over a specific period.

U.S.GAAP

United States Generally Accepted Accounting Principles, which are a set of rules and guidelines designed to improve the clarity, consistency, and comparability of financial reporting in the U.S.

IFRS

International Financial Reporting Standards, a set of global accounting standards developed by the International Accounting Standards Board (IASB) for financial reporting.