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متابعة

Dividends paid to ordinary shareholders shall be presented?

  1. In the statement of profit or loss as other operating expense.
  2. In the statement of other comprehensive income as a decrease in equity.
  3. In the statement of profit or loss as a financial expense.
  4. In the statement of other comprehensive income as an increase in equity.

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تم إضافة السؤال من قبل Anil Lalwani , Chief Accountant , Al Ahli Hospital
تاريخ النشر: 2016/10/16
Wilfredo Quito
من قبل Wilfredo Quito , Accounting Manager , DDC LAND INC.

 

From an accounting point of view, shareholders' equity is decreased by the total dividend amount on the date it is declared by a company's board of directors. An offsetting "dividends payable" entry is made into the account on the same date. When the dividend is finally paid to shareholders, the account is zeroed out and the company's cash balance is decreased by a corresponding amount.

 

هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟