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