banner_ad

proposed dividend

931 views 3 replies
can anyone please explain me the amended treatment of proposed dividend on equity while calculating intrinsic value of share in 'valuation of shares chapter'?
As per my opinion, now in question balance sheet there would be no proposed dividend rather dividend payable can be there?
Still in some question of PM, there is proposed dividend in balance sheet, so what will be treatment for that in above question???
Replies (3)

Hi,

Clear Question pls

Pracice manual not yeat updated. so better to consider that as current liability (i.e. dividend which is proposed by board of directors and approved by the share holders. 

but in the above case we can not call it as proposed dividend. 

but upto get updated addition, better to consider this as company current liability.

if proposed dividend is showing in balance sheet, the same has to be reversed.

check the below video

https://m.youtube.com/watch?v=IlbBnEYC8wU

thanks


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details