Accounting standard 4
This query is : Resolved
26 May 2015
what is the treatment of proposed dividend as per AS 4?
26 May 2015
According to AS 4 proposed divided shall be accounted in the Books of Account and will be termed as subsequent event. This is followed due to Old schedule VI. Now in Revised schedule VI only disclosure is required. and Schedule III is similar to Revised schedule VI subject to few changes. and accounting standard 4 says that this is adjusting event and therefore should be accounted for.
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