Page 354 - F2 Integrated Workbook STUDENT 2019
P. 354

Chapter 16




               2.3  Dividends received from associates


                                          Investment in associate


                  Balance brought forward           x   Dividend received               x β

                  Associate share of                x
                  profit/OCI

                                                        Balance carried forward          x
                                                  –––                                   –––
                                                  –––                                   –––




               Dividend received from associates is shown under:

                                     “Cash flows from INVESTING activities”.

















































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