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Chapter 2 – Joint venture example 1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Chapter 2 – Joint venture example 1

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  • November 14, 2010 at 9:50 am #45947
    johnjoe
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    Hi,

    Thanks for the excellent lectures. I was just wondering why the dividend from Saulius is not included in the Consolidated SOCI on example 1 of Chapter 2 (Joint ventures).

    Thanks

    November 18, 2010 at 7:00 pm #70536
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23203
    • ☆☆☆☆☆

    Dividends fron subsids are excluded from Consol I/S – the profits from which the dividend is paid have been consolidated for the year so to include subsid divs again would be double counting

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