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Consolidated Cash flow statements – dividends

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Consolidated Cash flow statements – dividends

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by adamjames08.
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  • April 26, 2017 at 12:27 pm #383960
    adamjames08
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Hi there could you tell me when finding the dividends paid to the shareholders of the parent, the profit used to update the opening retained earnings balance is only the profit attributable to the parent and NOT total comprehensive income attributable to parent

    i.e.
    Opening retained earnings
    + Profit attributable to parent
    — Dividend paid (balancing figure)
    = Closing retained earnings

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