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Dividend

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Dividend

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • June 18, 2021 at 8:18 am #625641
    Priyanka19
    Participant
    • Topics: 32
    • Replies: 20
    • ☆☆

    20×5 Sept – Final dividend for the year ended 30 June 20×5 paid (declared August 20×5) – $100000

    20×6 March – Interim dividend for the year ended 30 June 20×6 paid $40000

    Sept Final dividend for the year ended 30 June 20×6 paid (declared August 20×6) $20000

    What figures if any should be disclosed in the company’s SOPL and other comprehensive income for the year ended 30 June 20X6 and it’s statement of financial position as at that date?

    The answer is Nil for both

    How come?

    June 18, 2021 at 3:10 pm #625701
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51575
    • ☆☆☆☆☆

    It would seem that you are not bothering to watch my lectures and you cannot expect me to type out all my lectures here.

    Dividends never appear in the SOPL. They appear in the SOCE.

    Dividends are only recorded when they are actually paid and if they have been paid then there is nothing to appear in the SOFP. If they haven’t been paid then nothing is recorded.

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