Dividends Received

Sally5065 Feels At HomeRegistered Posts: 48

Could anyone tell me if dividends received showing in the trial balance should show in the statement of comprehensive income? I'm working through a question and i'm out by the dividends received amount.

Many thanks



  • MarieNoelle
    MarieNoelle Trusted Regular Hampshire/Surrey borderModerator, MAAT, AAT Licensed Accountant Posts: 1,433
    Hi Sally,
    If it refers to dividends received from investing in other companies, I would treat it as Other Income in the Statement of comprehensive income.
  • Sally5065
    Sally5065 Feels At Home Registered Posts: 48
    Dividends received


    Thank you for your reponse.

    It just says Dividends Received in the extracted trial balance, on checking my answers in the book it says 'Income from non current asset investments'. This showing in the Statement of comprehensive income, added onto profit from operations.

    Would I just presume in future questions to treat dividends received like this?

    Thank you

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