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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › accounting for limited companies
Hi there.
Can anybody explain me Question 4 (page 88 / accounting for limited companies) at the course notes F3?
Dividends do not appear in the Statement of profit or loss (they are on the Statement of changes in equity).
Dividends only appear in the Statement of financial position if they have been declared before the year end but have not been paid (and are therefore owing). Here, the dividends list have either already been paid, or (in the case of the last one) were declared after the year end of 30 June.