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Dividend Received from Joint-Venture (J/V): Partial Consolidation

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    • Avatar of KushybKushyb
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        • CFA Level 2
        05 Nov 2018 at 6:14 pm
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        What will be the treatment of Dividend received from  Joint-Venture when a company opts for ‘Partial Consolidation’ method under IFRS? Will it be considered as Dividend received (income) or will it be treated as return of capital just like ‘Equity Method of Investment’?

      • Avatar of JeffJeff
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          • CFA Level 2
          09 Nov 2018 at 8:06 am
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          great that your studying now friend! I couldnt get myself to look at the books for like 6 months at least after my last exam lol. good on ya mate! gluck!

        • Avatar of googs1484googs1484
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            • CFA Level 3
            09 Nov 2018 at 12:31 am
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            It’d be like equity method.  Return of capital.

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