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Proposed dividends by subsidiary companyIf the subsidiary company has proposed some dividends appearing under current liabilities then the dividends are payable to the holding company and minority interest.The share that belongs to the Minority Interest will remain as a current liability and will be added to the proposed dividends of the holding company to form the group proposed dividends.However, the share that belongs to the holding company is a form of inter-company balance and should thus be excluded from the consolidated balance sheet.The following entries are relevant;a) If the holding company has accrued its share of proposed dividends.
DR. Group proposed dividends CR. Group receivables (includes dividends receivable)
b) If the holding company has not accrued for the share of its proposed dividends
DR. Group proposed dividends CR. Group retained profits.
like Amazon.com face with respect to safeguarding its assets? What types of controls do you think it already has in place to minimize these risks?
Q. What do you mean by Reasonable Assurance? Reasonable Assurance - Management's assessment of effectiveness of internal control over financial reporting is expressed at the le
Please use the information below to complete Form 1120S and the Schedule K-1%u2019s for Form 1120S. Blank forms can be found on the Hands-On Assignment page or in Doc Sharing. If y
(a) IFRS 8 Operating segments requires that segmental information be provided by listed entities. Clearly FGH is looking to list and hence IFRS 8 will be applicable. The disclosure
According to the Solow model, how would each of the following affect consumption per worker in the long run (i.e. in the steady state)? Draw a figure and explain. a. The destruc
On January 7, 2016, Captec Company purchased $4,175 of supplies on account . In Captec Company’s chart of accounts , the Supplies account is No. 15, and the Accounts Payable accoun
Profit for the period The profit for the period has been arrived at after charging the following expenses: Normal 0 false false false EN-US X-NONE
Application Information The application must include information as to: The full name of the deceased; The death and place of his death; Whether or not the decease
THE PETITION Petition by debtor : If the debtor presents his own petition, a receiving order is made at once without a court hearing and an adjudication order may also be ma
Are revenue and expense accounts permanent accounts and should not be closed at the end of the accounting period?
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