CFA CFA Level 2 Dividend Received from Joint-Venture (J/V): Partial Consolidation

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

  • This topic has 2 replies, 3 voices, and was last updated Nov-18 by Jeff.
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    • Kushyb
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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’?

    • googs1484
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      It’d be like equity method.  Return of capital.

    • Jeff
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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!

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