标题: dvd income, consolidation method... [打印本页] 作者: LorrinCFA 时间: 2011-7-13 16:18 标题: dvd income, consolidation method...
When dividends are received from an investment held under the consolidation method how are they reflected in the income stmt, is there any special treatment? Had a question that stated only proportionate share of net inc would effect incremental net inc of investor, although co did pay out dvd's in the period.
Edited 1 time(s). Last edit at Thursday, June 2, 2011 at 11:09PM by jgrandits.作者: needhelp1700 时间: 2011-7-13 16:18
Consolidation - you report everything on I/S and just put the % you don't own in minority interest
so I assume all of the dividends are reported on income statement作者: eoin 时间: 2011-7-13 16:18
They're not reflected in the Consolidated Income Statement.
Your consolidated income statement will show 100% combined revenues & expenses. You then create a Minority Interest line for the portion NOT owned by you x investment's net income.
