Declared dividends | AccountingWEB

Declared dividends

Basic question I know, but can someone confirm this for me:


My client has a 31/12 year end. He declared an interim dividend on 31/12 which was actually paid on 4th Jan 12.


Am I correct in thinking that an interim dividend is only legally due when paid? (i.e I should disclose but not provide)


Many thanks



There are 2 comments. Login or register to view them.

No - I think you are not correct

Euan MacLennan |
Euan MacLennan's picture

Thanks Euan.  Can an interim

thomas |