This tag is associated with 3 posts

Dividends – Legalities

[Thanks to the ACCA – http://www.icaew.com/en/archive/members/practice-resources/icaew-practice-support/practicewire/news/dealing-with-dividends%5D The accounting and disclosure of dividends can seem simple but beware of falling foul of the technical complexities. When to provide for a dividend If a dividend is paid in the year then, as long as there are distributable reserves (see below), there is little to debate in terms … Continue reading

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