NO.PZ2023040501000009
问题如下：
Treadway is just starting her annual review of the company based on its most recent financial statements, excerpts of which are in Exhibits 1 and 2. The financial statements for CCCL are prepared in accordance with Australian Accounting Standards (AASB), which complies with IFRS. All figures are in Australian dollars ($).
The cash received (in 000s) from CCCL’s investments in associates in 2011 is closest to:
选项：
A.
$400.
B.
$800.
C.
$1,200.
解释：
B is correct. Investments in associates are accounted for using the equity method. Only the dividends received from associate companies would be cash, not the amount reported as income from investments in associates. When using the equity method to account for an investment ,the investment account on the balance sheet increases by the amount of accrued investment income recognized, and decreases by the amount of dividends received. Therefore, analysis of the balance sheet account changes will solve for dividends (the cash):
Solving for X, dividends, and cash received = $800
是不是 “子公司”为金融资产方式 ，equity method，acquisition method, 子公司发的红利 对于母公司来说 都是收到的cash?还是说 如果用金融资产方式 红利不是cash 而是直接进母公司net income？
