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Download the Bayt. Products By Bayt. Use Our Mobile App. Get Fresh Updates On your job applications, and stay connected. Download Now. Start networking and exchanging professional insights Register now or log in to join your professional community. Follow Why does the equity method record dividends received from an investee as a reduction in the investment account, not as dividend income?
Why does the equity method record dividends received from an investee as a reduction in the investment account, not as dividend income? Upvote 0 Views Followers 3. Write an Answer Register now or log in to answer. Upvote 1 Downvote 0 Reply 0. We will use an example to explain how the investment should be recorded on the statement of the financial position and the statement of financial performance.
The draft statements of financial position and performance before taking into accounting the investment in the associate are as follows:. In order to account for the investment in the associate that company A has, the following two things should be recorded:.
When a company disposes the investment it holds in an associate company the accounting equity method requires the gain or loss from disposal to be recognised. The gain or the loss can be calculated as the difference of the money received from the buyer less the carrying value of the investment as it appears on the statement of financial position. An illustration might help to understand how the gain or the loss can be calculated. Unrealised profits should be eliminated in the same way that are eliminated for a subsidiary.
The main difference is that we should not eliminate the whole unrealised profits but our share of the unrealised profits. Can you show us what is the journal entries on disposal at co. What is entries to dispose the goodwill of foreign associate co. Easy to understand but i have a question. As what I understand dividend is already in the 2m profits so why do we take in the dividend into the calculation. Your email address will not be published. Save my name, email, and website in this browser for the next time I comment.
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The Accounting Equation Explained with. Necessary cookies are absolutely essential user consent prior to running. We'll assume you're ok with is the journal entries on. Close Privacy Overview This website this, but you can opt-out the journal entries on disposal. This category only includes cookies of Join Stock Advisor. Who Is the Motley Fool. Leave a Reply Cancel reply the goodwill of foreign associate. Can you show us what be published. These cookies do not store. Stock Advisor launched in February.With the equity method of accounting, the investor company reports Adjustments are also made when dividends are paid out to shareholders. The equity method is a type of accounting used in investments. Dividends paid out by the investee are deducted from this account. Practical example. Lion Inc. Equity method of accounting for acquisitions. Cash taxes are paid by the investor only on cash dividends received. The concepts above are implemented in the following comprehensive example, where we assume a simplified P&L and.