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Proposed dividend

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Proposed dividend

  • This topic has 0 replies, 1 voice, and was last updated 7 years ago by alikhakar.
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  • April 21, 2018 at 1:30 pm #448372
    alikhakar
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    • Topics: 187
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    • ☆☆☆

    How to treat dividends when dividends are declared/proposed after the preparation of financial statements and before the preparation of finalcial statements. I read somewhere that it should be treated as accrued expense in SOPL if proposed before the end of reporting period. And if proposed after reporting date it should be only disclosed in notes to accounts. What is the correct treatment sir in both the situation ?

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