Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?


Santo Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods?

A.Fair Value Method Equity MethodNo EffectDecrease

B.Fair Value Method Equity Method Increase  Decrease

C.Fair Value Method Equity Method  No EffectNo Effect

D.Fair Value Method Equity Method  Decrease  No Effect

正确答案:Fair Value Method Equity MethodNo EffectDecrease


Tag:中国会计准则全英文 时间:2022-01-04 19:54:54