DIVIDENDSForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › DIVIDENDSThis topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts June 19, 2021 at 3:20 pm #625825 KUMAR2810ParticipantTopics: 17Replies: 2☆is dividends declared and dividends proposed the same thing? both arent shown in the financial statements? June 19, 2021 at 4:05 pm #625843 John MoffatKeymasterTopics: 57Replies: 54479☆☆☆☆☆No they are not the same.Dividends paid during the period appear in the Statement of Changes in Equity (not in the SOPL and not in the SOFP).Dividends proposed appear nowhere. Dividends are only recorded when they are actually paid.Again, I do explain this in my free lectures!!!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In