Proposed dividend

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In case of consolidation what is treatment of Proposed dividend declared and adjusted in balance sheet in relation to subsidiary?

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Now all the current sum of ICAI all proposed dividend has been replaced by Dividend paid
For details you may search For Sudarshan Agarwal Sir video amendment for May 2017 on youtube

Pleae check the below video explaining the concept

Proposed Dividend Amendment impact in Consolidated Financial Statement - By CA Gopal Somani

https://youtu.be/IlbBnEYC8wU

 

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