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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › cash flow
Dear sir,
Can you briefly explain what are proposed dividends and whether it is recorded in the statement of cash flow?
Proposed dividends are what the directors have recommended should be the dividends. They have not yet been paid and therefore will never appear in the Statement of Cash Flows. The statement only shows actual cash received and paid.
