Dividends declared or proposed after the end of reporting period won't be recognised as liability at the end of reporting period. A.True, B. False

Answer b false

Declaration of dividends 

Debit / retained earnings 

Credit / dividend payable 

True. it is non adjusting - event

True, as per IFRS that is not an adjusting event , agree with sahar Alech

False

Once dividends are declared, it becomes liability till paid off.