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Dividend – Associate

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Dividend – Associate

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  • May 21, 2021 at 7:35 am #621279
    sahersk
    Participant
    • Topics: 23
    • Replies: 19
    • ☆

    Hello!
    How is dividend received from an Associate treated in CSFP and CSPL?

    May 22, 2021 at 9:37 am #621414
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7079
    • ☆☆☆☆☆

    Hi,

    In the group SPL it is removed and replace by the share of profit of associate where we use equity accounting.

    In the group SFP then it will reduce the investment in associate.

    Thanks

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