
- UID
- 223429
- 帖子
- 305
- 主题
- 8
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-7
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1.Dividends and Interest Income are shown in the IS for all methods ( H-T-M, A-F-S and H-F-T ) of Financial Assets.
2. For significant influence or control, dividends / interest income reduce the asset balance and increase cash. Doesn't touch the IS at all , direct adjustments to BS items |
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