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P2-D2.
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aamir2111
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Dear Tutor,
Associate fig is:
Consideration paid + P’s share in A’s post acq profits – P’s share in PUPS.The profit figure which we take has to be net off any dividends declared, isn’t it?
P2-D2
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Hi,
Yes, there would also be an adjustment for the share of any dividend paid by the associate.
Thanks
aamir2111
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