IAS 28Chapter 3Lesson 2
The carrying amount that moves: share of profit, of other comprehensive income and dividends
Step 1 of 7Learning objectives
Go deeper+1 point of attention
After acquisition, the carrying amount of the investment increases or decreases by the investor's share of the investee's profit and other comprehensive income, and dividends received reduce it.
40 minNot started
Learning objectives
- Calculate the share of profit and other comprehensive income after acquisition.
- Record the share and the dividends received in the carrying amount of the investment.
- Build the roll-forward of the carrying amount over a year.