Accounting & the 3 StatementsEasy

Under the equity method, why are dividends received from the investee NOT recorded as income?

Model answer

Because the investor already recognized its share of the investee's earnings as income when the investee EARNED them — 'equity in earnings of affiliates' on the income statement, which also steps up…

The full, human-reviewed answer is in the bank.

Sign up free and Daily 10 serves you 10 questions a day from all 1,500+ — or go Pro for unlimited reps.

More from Accounting & the 3 Statements

Browse all topics