The Changes in Accounting Standards Since Year 2008 Require

question 12

Multiple Choice

The changes in accounting standards since year 2008 require:

• A) dividends from pre-acquisition equity to be accounted for by the parent as a return on investment in the subsidiary.
• B) dividends from post-acquisition equity to be accounted for by the parent as revenue.
• C) all dividends from a subsidiary to be accounted for by the parent as a return on investment in the subsidiary.
• D) all dividends from a subsidiary to be accounted for by the parent as revenue.