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标题: Level 2中equity method一个问题 [打印本页]

作者: sy8111 时间: 2013-2-26 07:50 标题: Level 2中equity method一个问题

本帖最后由 sy8111 于 2013-2-26 07:52 编辑

一个公司A投资另一公司B,用equity method记录income, note里说A从B得到的dividend不计入A的income statement，并且从income中扣除相应比例的dividend，那么那一部分从B分到的dividend寄到哪里去了？

作者: sy8111 时间: 2013-2-26 08:43

自己搞明白了，这是我的理解：

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).

作者: sy8111 时间: 2013-2-26 17:59

wikipedia
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).

作者: cpaking23 时间: 2013-3-5 04:54

That's right. When A receives dividend from B, the entry is Dr. Cash Cr. Investment in Associate company

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