Parent (P) only receives cashflow of dividend from Affiliate (A). A's income stays in A's balance sheet and income statement, but P's statements contain a single line of item showing its share of A's income. P's end of period investment amount in A is last end of period balance + income in this period (net of dividend).
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The investor's proportional share of the associate company's net income increases the inve ...
adjani.zhang 发表于 2013-2-26 15:37
按照Notes的习题答案的意思，综合我的理解，dividend是真正的收入，记入P's cash asset，A's income minus dividend是类似于P的unrealised gain / loss，还在A帐上没有兑现，dividend类似realised gain. P's investment in A 类似于投资的fair value,所以要除去dividend (realised gain).
发表于 2013-2-26 07:50
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