However, it could be the case that the dividend has been declared, but not yet been paid. In that situation the balance sheet may include a liability 'dividends payable'. However, when you see such a liability, you can't tell whether or not any dividends are already paid before the end of period.
The statement that shows dividends is the statement of retained earnings (sometimes this statement comes with a different name, for example 'movements in equity'). The statement of retained earnings will show the beginning of year retained earnings, plus net income minus dividends, which equals end of year retained earnings.
There is no proforma for consolidated balance sheet and both normal as well consolidated balance sheets are same with few differences.
no
Dividends payable are part of balance sheet as liability and shown under liability side of business.
yes
There is no simple formula for consolidated balance sheet but in consolidated balance sheet all assets and liabilities of parent and child companies are joint together to show in one financial statement.
There is no proforma for consolidated balance sheet and both normal as well consolidated balance sheets are same with few differences.
no
Dividends payable are part of balance sheet as liability and shown under liability side of business.
yes
Simple balance sheet provides information of one single company only while consolidated balance sheet provides the information of parent as well as child company as a single financial statement.
There is no simple formula for consolidated balance sheet but in consolidated balance sheet all assets and liabilities of parent and child companies are joint together to show in one financial statement.
Dividends appear in Balance Sheet and Cash flow Statements (CFS). In Balance Sheet they will have an effect on Cash and Retained Earnings, while in CFS they will reflect on the cash transactions.
Consolidated balance sheet shows the record of full group of companies while simple balance sheet shows the record of single company.
in consolidated balance sheet all assets and liabilities of parent and subsidiary is shown altogether.
If dividend payable then liability if dividend receivable then it is asset if dividend paid then it is not part of balance sheet.
Consolidated balance sheet is prepared by companies who holds one or more subsidiary companies and consolidated balance sheet shows the overall results of parent company as well as subsidiary at one financial statment and helps to make better dicision making process.
That is correct. Goodwill as an asset appears on the balance sheet of a consolidated company to represent any premium that the acquiring company paid for a subsidiary company that is in excess of the fair value of the company's net assets. Therefore, Goodwill would only show up on the consolidated balance sheet, as the subsidiary's net assets are not reflected on the acquiring company's balance sheet until the consolidation process.