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'?

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!

It'd be like equity method. Return of capital.

A CFA Level 2 Discussion About Dividend Received From Joint-Venture (J/V): Partial Consolidation

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This topic has 2 replies, 3 voices, and was last updated Nov-188:06 am by Jeff.

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- Kushyb
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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’?
- Jeff
  Participant
  - 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!
- googs1484
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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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