HELLOW i am explining pre acquision dividemd please cocentrate
when i am making investment in a company where the business had completed up to the date of acquision
that is a capital receipt from investor point of view
That is in investor account we will show as investment. And in sellor point of view we are purchasing his capital
so that is up to the date of purchase there is a capital receipt.
As per the accounting role we should deduct that capital receipt from an investment only