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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › DIVIDENDS
is dividends declared and dividends proposed the same thing? both arent shown in the financial statements?
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!!!
