HOMELv009 What is the accounting treatment for “scrip dividends”? 2026年5月18日 Scrip dividends are a promise to pay at a later date, necessitating the recognition of a liability. Under the Variable Interest Entity (VIE) model, who is the “primary beneficiary”? How should a deferred tax asset be recognized if it is more likely than not that some portion will not be realized?
