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    Exam 12: Consolidation: Non-Controlling Interest
  5. Question
    Where a Partly Owned Subsidiary Has a Dividend Declared but Not
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Where a Partly Owned Subsidiary Has a Dividend Declared but Not

Question 8

Question 8

True/False

Where a partly owned subsidiary has a dividend declared but not yet paid at balance date, the NCI share of equity is reduced by the NCI share of the dividend and the dividend payable to the NCI is eliminated.

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