The Changes in Accounting Standards Since Year 2008 Require

Multiple Choice

The changes in accounting standards since year 2008 require:

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