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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › DIVIDENDS
Sir can u kindly explain the difference between proposed dividends and dividends declared before the year end . Also why do we write dividends declared before the year end in SOCE when we have not actually paid it.
Proposed dividends are ‘suggested’ dividends and are not yet certain.
Declared dividends are certain and therefore appear in the SOCE.
