if in questn associate invstmnt is through FVTOCI and dividend is in OCI .. so we wil minus from OCI and add to RE…?
if already in question states tht is in RE than ?
and also for subsi working for dividend in RE and Oci
ACCA Forums
SBRDividend treatmnt
Yes,
We will only transfer to RE if it's in OCI, now that we have realised it at an associate.
If it is already in RE that is correct.
if already in RE thn we ignore ? only minus from cost of investmnt ?
they minus from cost of invesvtmnet but in group RE they add reclassify DIVIDEND from OCI ..
for sub..if subsi paid dividend of 4
so in consol we will ignore ? no need to add or minus in RE ? OR we need to take our portion based on our holding like 60% x4
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