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