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Dividend paid by subsidiary from retained earnings in pre-acquisition period

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Dividend paid by subsidiary from retained earnings in pre-acquisition period

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  • August 21, 2019 at 3:04 am #528296
    anupamaapg
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    How the dividend paid by subsidiary should be treated while consolidating the subsidiary accounts, when the dividend is paid in August 2019 in respect of the year 2018. Date of acquisition is 1st January 2019. Does it affect goodwill calculation?

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