Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

تمرين 43

When an investor elects the fair-value option for a significant influence investment, cash dividends received by the investor from the investee should be recorded as
A) A deduction from the investor's share of the investee's reported income.
B) A deduction from the investment account.
C) A reduction from accumulated other comprehensive income reported in stockholders' equity.
D) Dividend income.