Classifying Dividends - Intercorp Investments Investment, increase, received, across, impact

jcfa2011

Came across a bunch of questions, looking to make the distinction clear...
B/S = Balance Sheet, I/S = Income Statement, CFS = Cash Flow Statement, Div = Dividends

Equity method:

B/S impact:
Dividends received reduce your Equity Investment Account
Dividends received increase your Cash Account

I/S impact:
No effect on I/S (it is a line item BELOW Net Income)

CFS impact:
Increases CFO (GAAP or IFRS) or CFI (only IFRS)

Acquisition method:

B/S impact:
Dividends received --- ??????
Dividends received increase your Cash Account

I/S impact:
No effect on I/S (but where does it show up?)

CFS impact:
Increases CFO (GAAP or IFRS) or CFI (only IFRS)

Proportionate Consolidation method:

I imagine would be the same as Acquisition method...


Thots?