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- 2011-7-11
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- 2014-7-21
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Financial Reporting: Equity Method conceptual troubles
Alright, so in the Equity method:
Balance Sheet-
=
Cost of the Investment
+ Share in Earnings
- Share in the Dividends
Income Statement-
=
Share in the Earnings
My question is, to balance THE ACCOUNTING EQUATION ..Is the reduction in the Assets’ side of the Balance Sheet compensated by -
ADDING THE DIVIDENDS to the CASH BALANCE
or
by eliminating the DIVIDENDS from the Income Statement as well ? |
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发表于 2013-4-3 18:47
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