Not in the question, in practice. Our subsidiary pay dividend and pay bonus for directors-shareholder agree to take it from retained earning. and every year it will do like this, so how to treat if based on Retain Earnings Account only.
Hi everybody, please share experience. In consolidation when calculating Post Acquired Profit we will take account Retain Earning @reporting date. If in period Company had paid dividend so reduce the balance. So by reporting date, we will add up this amount?