Pre and post aquisition

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what is pre aquisition and post aquisition of dividend and what is the tretement in fundflow statement give me with example plzzzzzz

         thanks in advance...

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pre acquisition dividend is a capital item and if it is already recieved from the subsidiary then it is reduced from the calculation of cost of capital and post acquisition profits in contrast to holding companies.................and post acquisition dividend if to be recieved from subsidiary then it is to be ignored and only the share of minority is to be provided for............


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