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STATEMENT OF CASHFLOW

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › STATEMENT OF CASHFLOW

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • February 4, 2019 at 8:44 am #504104
    cindy7
    Member
    • Topics: 77
    • Replies: 33
    • ☆☆

    ‘Dividends paid” are an operating activity. why are they not supposed to appear in the statement of profit and loss?

    February 4, 2019 at 9:32 pm #504196
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54696
    • ☆☆☆☆☆

    Dividends paid never appear in the SOPL. They do not affect the profit – they are an appropriation of the profit.

    Please do watch my free lectures on this 🙂

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