For an interim dividend declared and paid during the current period by a subsidiary to its parent,the two accounts to be eliminated in the consolidation elimination entry are:

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In consolidation, intercompany transactions, including dividends from a subsidiary to its parent, are eliminated. The correct accounts to eliminate are "dividend revenue" (recorded by the parent as income received from the subsidiary) and "interim dividend declared" (recorded by the subsidiary as a distribution to its parent). This ensures that the consolidated financial statements reflect only external transactions.

For an Interim Dividend Declared and Paid During the Current