• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA Books

Books for Sept'23 ACCA exams : Get your discount code >>

New! Ask ACCA AI Tutor

Post your questions
& get instant answers

Dividend treatment while calculating group retained earnings

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Dividend treatment while calculating group retained earnings

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by mrjonbain.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 4, 2022 at 8:07 am #665078
    accastudent48
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    When calculating the group retained earnings, the dividend given by associate is eliminated and the share of profits of associate is included. Similarly, we remove the dividend received from subsidiary in the CSPL, so why do we not eliminate the same from the group retained earnings like we do for associates?
    The group retained earnings include the current year’s profits and hence the investment income, so should it not be eliminated from there as well?

    September 4, 2022 at 9:08 am #665091
    mrjonbain
    Moderator
    • Topics: 3
    • Replies: 1851
    • ☆☆☆☆☆

    The following thread should answer your questions-

    https://opentuition.com/topic/intra-group-dividend/

    Hope this helps.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA Qualification syllabus changes for 2023/24

Need verifiable CPD for 2023? 21 units of FREE CPD on offer from ACCA

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

PQ Magazine

Latest comments

  • John Moffat on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • John Moffat on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)
  • fruitella on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • sanjarmakh on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)
  • rossy981 on Statutory Interpretation Presumptions, Delegated Legislation – ACCA Corporate and Business Law (LW) (ENG)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in