Please help to advise the Accounting treatment & presentation on audited report for Proposed Dividend declared after Balance Sheet date under HK accounting standard.
Should the audited adjustment be added ?
DR Income Statement – proposal dividend
CR Equity – proposal dividend
Any other special issue ?
Proposed Dividend declared after Balance Sheet date.
2007-05-16 5:44 pm
回答 (2)
2007-05-22 10:20 pm
✔ 最佳答案
Yes, you should do that as the audit rpeort has not yet been issued.
2007-05-25 8:25 pm
under the new accounting standard, the prosposed dividend do not accounted for the related period even the audit report has not yet been issued. The proposed dividend after b/s date should be disclosed in the notes to the accounts.
收錄日期: 2021-04-18 22:10:19
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