This is some what confusing but important to remember.

Under US GAAP

Interest paid, interest received and dividend received must be classified as Cash Flow from Operation (CFO).

Dividend paid must be classified as Cash Flow from Finance (CFF).

Under IAS GAAP

Interest and dividend received can be either Cash Flow from Operation (CFO) or Cash Flow from Investment (CFI)

Interest and dividend paid can be either Cash Flow from Operation (CFO) or Cash Flow from Finance (CFF).

So, you can see that it is more stringent in US GAAP while more manipulation is possible with IAS GAAP

To memorize, for US GAAP, always remember only dividend paid is CFF and the others are CFOs. For IAS GAAP, “receiving” can be either CFO or CFI (because you are receiving due to investing) and paying can be either CFO or CFF (paying just like financial cost).