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標題: [BAFS] Treatment of proposed dividend [打印本頁]

作者: usingcomputer    時間: 2015-3-2 09:14 AM     標題: Treatment of proposed dividend

The board of directors proposed 5% dividend on ordinary share capital

The proposed dividend is in Equity and liabilities in statement of financial position (equity part)  or  liability part?
作者: leirbag    時間: 2015-3-2 10:15 AM

It depends on when the dividend was proposed.
If the dividend was approved by the BoD before/on the B/S date, then record the amount as Dividend Payable.
Otherwise, record as Proposed Dividend under Reserves.




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