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will the payment of previous years proposed dividends In the current period be included in the current years statement of changes in equity?
Dear sir,
I guess no, b coz statement of changes in equity only incorporates any payment made in the current period.where will it go then? I am confused????If a dividend is paid during this accounting period, then it appears in this years statement of changes in equity. It is when the dividend is paid that matters – it does not matter whether it is the dividend relating to last year or to this year.
Like if previous years proposed dividends are paid in the current period they ll be deducted from retained earnings this year? Right?
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