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Proposed dividend of subsidiary included in debtor of parent

This query is : Resolved 

21 April 2014 A Ltd owns 80% shares of B Ltd and B Ltd owns 85% shares of C Ltd.
Proposed Dividends of the 3 Companies are:
A 100000
B 60000
C 40000
Parent Companies have included Proposed Dividend of their subsidiary in their Debtors.
What can be the correct treatment for the above situation in Consolidated Financial Statement of the group?
Kindly elaborate upon Analysis of Profit, Minority Intt and Consolidated R&S as well.

The detailed question is in the link below:

https://wikisend.com/download/194604/Test_Financial Reporting _30th Jan_2014.pdf

21 April 2014 correction, the link is:

https://wikisend.com/download/194604/Test_Financial%20Reporting%20_30th%20Jan_2014.pdf

10 August 2024 https://docs.google.com/document/d/11Zb-4ObZiPx6jvQClRRyhwmBIzt3D9ea0pzqCqpJ8UM/edit?usp=sharing


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