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William Krogsdale
on Nov 14, 2024

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Dividends received on investments are accounted for in the same way under the fair value through profit or loss model cost and the equity method.

Equity Method

An accounting technique used by a company to record its investment in another company when it has significant influence over that company but not full control or ownership.

Dividends

Payments made by a corporation to its shareholder members, distributing a portion of the company's earnings.

  • Understand the differences in accounting for dividends received under different investment models.
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Karimar QuirogaNov 16, 2024
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