Friends,
How should we disclose dividend and dividend distribution tax paid in the revised schedule VI?
Dividend in revised schedule vi
(Guest)
1 Replies
kalyan
(Manager - Accounts)
(99 Points)
Replied 27 June 2012
The statement of P&L will end with the profit for the year followed by EPS disclosure.
Any apropriations like dividend should be disclosed in Notes to accounts under the head Reserves and Surplus.
It starts as
Reseves and Surplus
Surplus or deficit in statement of profit & loss
As per last year xxx
Add: profit for the year xx
Total xxx
Less: Appropriations
Dividend xx
DDT x
Surplus or deficit xxx
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