Chart of accounts (COA) Canada 2010 - Non-financial industries - Income statement - Supplementary accounts
6 - Gains/losses, corporate taxes and other items
This family of accounts covers both realized and unrealized gains or losses, corporate income tax, non-recurring income and expenses, minority shareholders' portion of the net income of consolidated subsidiaries, net income of unconsolidated subsidiaries, affiliates and joint ventures, and adjustments due to the cumulative effect of changes in accounting principles.
| Code | Supplementary accounts |
|---|---|
| 6.3.2.3 | Dividends received that are accounted for using the equity method of accounting, and that are not included in the revenue in the income statement |
| 6.3.2.3.1 | Equity method of dividends (Canadian) |
| 6.3.2.3.2 | Equity method of dividends (foreign) |
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