Hi frds,
I want to know that what treatment if proposed dividend we should make after recent amendmnets in the valuation chapter while calculating valuation of share. Previously, we use to deduct it for calculation of intrinsic value of share in order to arrive at ex-dividend price.
Please suggest.
Proposed Dividend or Dividend declared after balance sheet date are not to be shown as liability in current year balance sheet. Instead, It has to be shown as Notes to the Account.
CAclubindia
