Dividend Income
Code: 4850
👁 Views: 71
Account Information
| Financial Statement | Income Statement |
| Normal Balance | Credit |
Definition
Cash or in-kind dividends received from investments in shares of other companies.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IFRS 9
Financial Instruments
US GAAP
ASC 321
Investments - Equity Securities
❓ Frequently Asked Questions
Q: What is dividend income?
A: Cash or in-kind dividends received from investments in shares of other companies.