iia-cia-part3-3p question 460 discussion

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Question 460

Which of the following statements is true regarding an investee that received a dividend distribution
from an entity and is presumed to have little influence over the entity?

  • A. The cash dividends received increase the investee investment account accordingly.
  • B. The investee must adjust the investment account by the ownership interest.
  • C. The investment account is adjusted downward by the percentage of ownership.
  • D. The investee must record the cash dividends as dividend revenue.
Answer:

D

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johnyparker
1 year, 5 months ago

C. The investment account is adjusted downward by the percentage of ownership