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Kayla Ltd Owns 100% of Milos Ltd

Question 42

Multiple Choice

Kayla Ltd. owns 100% of Milos Ltd. Kayla records its investment at cost. Kayla received $300,000 in dividends from Milos. What adjustment should Kayla make on its consolidated financial statements with respect to the dividends?


A) Decrease Dividend income (Kayla) : $300,000
Decrease Dividends declared (Milos) : $300,000
B) Increase Dividend income (Kayla) : $300,000
Increase Dividends declared (Milos) : $300,000
C) Decrease Dividends declared (Milos) : $300,000
Decrease Investment in Milos (Kayla) : $300,000
D) Increase Dividends declared (Milos) : $300,000
Increase Investment in Milos (Kayla) : $300,000

Correct Answer:

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