Dividends from available for sale securities

Do ‘dividends from available for sale’ securities affect Net income? I believe they are included on ‘other comprehensive income’ and hence, do affect owner’s equity. Isn’t it? I am reading Kaplan’s notes, and it says that such dividends dont affect owner’s equity. Please help.


Dividends received go on the income statement; the classification of the stock (available-for-sale vs. trading) doesn’t matter.

They affect owner’s equity through net income, which adds to retained earnings.

Thanks S2000magician

You’re welcome.