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Dividends

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(Querist)
25 August 2014 Hi,

What is the accounting treatment for Equity Dividends, Preference Dividends (for redeemable as well as non-redeemable). Should preference dividend shown in p/l appropriation account?
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CA Kishore Tallam

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CA Kishore Tallam (Expert)
27 August 2014 In revised schedule VI, there is no appropriation account. It needs to be disclosed as a part of surplus in R&S Schedule.

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