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DIVIDENDS

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

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • June 19, 2021 at 3:20 pm #625825
    KUMAR2810
    Participant
    • Topics: 17
    • Replies: 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 Moffat
    Keymaster
    • Topics: 57
    • Replies: 54796
    • ☆☆☆☆☆

    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!!!

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