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Interim dividend

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(Querist)
02 July 2007 What is procedure to be followed for declaring interim dividend for listed company and accounting treatment for the same
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Shashi Mohan Jha

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Shashi Mohan Jha (Expert)
02 July 2007 BoD can declare "Interim Dividend" in their meeting.

Regardign accounting AS 29 (Provisions, Contingent Liabilities and Contingent Assets )& Accounting Standard-25 (interim financial reporting) would be applicable.

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