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Pre-acquisition dividends
Pre-acquisition dividends may also arise in the following situations;1) Where the holding company acquires the subsidiary company’s shares cum-dividend and thus dividends eventually received will all be pre-acquisition.
2) If the subsidiary company makes post-acquisition losses, and pays out dividends then this dividends are assumed share come out of the pre-acquisition profits and are thus pre-acquisitioned.
Balance Sheets: contains the balance sheets as of December 31, 2010, 2009, and 2008. Accounting practice and tradition dictates that the most current year is placed nearest to the
A____ is a loss to the business and a gain to the debtor
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what is general legacy
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