basic groups question

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April 10, 2021 at 11:21 am #616647
Noah098
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sir could you explain why do we deduct dividend paid by subsidiary to parent from consolidated SPL (from investment income)?
April 10, 2021 at 11:28 am #616648
Noah098
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and do we deduct dividends received from associates in consolidated SPL?
April 10, 2021 at 1:40 pm #616661
Stephen Widberg
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The whole point of the P&L is to REPLACE dividends with profits

So profits are in and dividends are out
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