Dividends

Recognition and measurement of investments in subsdiaries (and associates and joint ventures) in separate financial statements of parent: acquisition method, fair value, equity method explained and illusatrated by examples

Learn about the preparation of a consolidated statement of cash flows in accordance with IFRS or US GAAP. The statement should reflect only the cash movements of the group and eliminate any intragroup transactions. Transactions with unconsolidated subsidiaries, non-controlling interests, associates, and joint ventures are not eliminated.