Proposed Dividend

I heard recently that there is an amendment regarding proposed dividend with respect to adjusting in financial statements. Is it true? If so what is the treatment?

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I DONT HAVE ANY IDEA ABT IT
I WILL TRY TO KNOW AND WILL INFORM U

i think it is related to IFRS WHICH SAYS PROPESED DIVIDEND SHOULD BE SHOWN IN THE YEAR IN WHICH IT WAS DECLARED

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