标题: CFAI Question help [打印本页] 作者: ramzes 时间: 2013-4-29 10:06 标题: CFAI Question help
Reading 19 CFAI Question 1 (page 159) asks for b4 tax contribution from a 19% passive investment entity. In the answer, 19% of the dividend is all that is taken into consideration. My questions are: Is 19% of Net income not supposed to be taken into account and the dividend netted off that amount? Is dividend b4 tax or after tax, if after tax why then is it included since the quetion says EBT? Please help.作者: Matori 时间: 2013-4-29 10:10
How come in this question you did not include the rise of 2 million of the stock’s market value in the EBT? I thought for available for sale securities under IFRS the appreciation of the market value of the security is included in the net income.
