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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Carrying value of investment in associates
I have a question about the working of carrying value in associates. Will be deduct dividend (as a percentage of acquisition in Associate) in carrying value calculation?
Yes, the share of dividend paid out by the associate is deducted from the investment in associate figure because it is a distribution from the associate’s profits.
