When a Subsidiary Declares a Final Dividend Payable to a Parent

question 1

Multiple Choice

When a subsidiary declares a final dividend payable to a parent who has a 100% interest in the subsidiary the parent recognises a dividend receivable and the subsidiary recognises a dividend payable. In addition to the elimination of these two items on consolidation, the following items must also be eliminated:

• A) Dividend declared and Retained earnings
• B) Dividend declared and Dividend revenue
• C) Dividend revenue and Cash
• D) Dividend declared and Cash.

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Distinguish between rhetorical devices and their uses in communication.

Interpret verbal and nonverbal elements in communications effectively.

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