DFS - Dividends
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Hi,
I am slowly going mad trying to understand the treatment of dividends.
I understand, from IAS10, that post balance sheet date dividend proposals are not recognised in the financial statements but rather are noted.
What I cannot understand is the double entry for final dividends proposed before the balance sheet date. What is the double entry? and where do these entries appear in the Income Statement and the Balance Sheets?
Any help will greatly appreciated.
I am slowly going mad trying to understand the treatment of dividends.
I understand, from IAS10, that post balance sheet date dividend proposals are not recognised in the financial statements but rather are noted.
What I cannot understand is the double entry for final dividends proposed before the balance sheet date. What is the double entry? and where do these entries appear in the Income Statement and the Balance Sheets?
Any help will greatly appreciated.
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