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- 2014-6-29
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a) other comprehensive income is income but recorded directly in equity, i.e. doesn’t go through P&L therefore classified as equity,
b) dividends received revenue something a company receives (how to explain it differently?),
c) dividends payable are liability to shareholders it doesn’t go through P&L but rather is “reclassified” from equity, after an entity decides to pay a dividend, to liabilities, |
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发表于 2013-4-8 17:31
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