美国高级会计Avanced Accounting-Ch02_final.docVIP

chapter 2 Understanding the Issues  1. a Johnson has a passive level of ownership and in future periods will record dividend income of only 10% of Bickler’s declared dividends. Johnson will also have to adjust the investment to market value at the end of each period. b Johnson has an influential level of ownership and in future periods will record investment income of 30% of Bickler’s net income. Any dividends declared by Bickler will reduce the investment account, but will not affect the investment income amount. c Johnson has a controlling level of ownership and in future periods will a