Dividend receive from subsidiary from pre-acquisition reservesForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Dividend receive from subsidiary from pre-acquisition reservesThis topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts August 7, 2017 at 1:12 pm #400924 shamail1MemberTopics: 1Replies: 0☆Hi..if subsidiary pay dividend from pre-acquisition reserves then what be the accounting treatment in consolidated financial statement? August 10, 2017 at 4:10 pm #401361 P2-D2KeymasterTopics: 4Replies: 7027☆☆☆☆☆Hi,Any dividend received before the company becomes a subsidiary is treated as a normal dividend. Once the subsidiary is acquired then any subsequent dividends are eliminated from the group accounts.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In