"Liquidating dividends " : Liquidating dividends occur when there is an excess of dividends declared over earnings of the acquired company since the date of acquisition.
2.
"Liquidating dividends " : Liquidating dividends occur when there is an excess of dividends declared over earnings of the acquired company since the date of acquisition.
3.
The company does not need any entries to adjust this account balance unless the investment is considered impaired or there are liquidating dividends, both of which reduce the investment account.
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