• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 19, 2021 at 3:20 pm #625825
    AvatarKUMAR2810
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    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!!!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • oabilentatiwa on Process Technology and Quality control – CIMA E1
  • Inspire on SWOT Analysis – ACCA Strategic Business Leader (SBL)
  • Casair on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • Mellytac on Sales Mix Variance – Variance analysis – ACCA Performance Management (PM)
  • newspring.kr on Group SFP – Example (PUPs) – ACCA Financial Reporting (FR)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in