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erin_hi1990 · 2023年07月11日

老师，请问权益法下的分红体现在哪里？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100000401

问题如下：

(1) The contribution of the equity portfolio to Foster's net income for the year is closest to:

选项：

A.

$18,000.

B.

$26,000.

C.

$7,000.

解释：

For fair value through profit or loss investments, the dividends plus the change in fair value are accounted for in net income. For the investments that are available for sale only, dividends received affect net income. For associate companies, the equity method recognizes the share of the investee’s net income.


老师，请问权益法下的分红体现在哪里？

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1 个答案

王园圆_品职助教 · 2023年07月11日

同学你好，equity method下，子公司分红会增加母公司的现金，同时调减母公司的investment的余额，不会对母公司的NI有影响

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