Changes in Accounting Standards Since 2008 Require All Dividends

Multiple Choice

Changes in accounting standards since 2008 require all dividends:

A) from a subsidiary to be accounted for by the parent as revenue.
B) from post-acquisition equity to be accounted for by the parent as revenue.
C) from pre-acquisition equity to be accounted for by the parent as a return on investment in the subsidiary.
D) from a subsidiary to be accounted for by the parent as a return on investment in the subsidiary.