The iredeemable preference dividend due was paid on 30 June 2013 and will be shown in the statement of changes in equity for the year ended 30 June 2013.
Why the dividend is added back from SOCE to retained earning?The answer says it has already taken off as dividend.
You’d need to show me the question. The dividend is deducted from retained earnings in the SOCIE, so cannot understand what/why is being added back. It could be that there is an error that has already been made somewhere and they are making an adjustment to correct it in the answer.