proposed dividend treatment

hello members

plz clarify whether proposed dividend will be deducted for calculation of net assets available for equity shareholders. (valuation of shares)
After clarification of ICAI regarding proposed dividend.
please reply asap
Replies (4)

AS PER REVISION UNDER ACCOUNTING STANDARD 4, EVENTS AND CONTINGENCIES OCCURED AFTER THE BALANCE SHEET DATE, NO NEED TO PASS THE ENTRY FOR PROPOSED DIVIDEND. 

SO NO QUESTION WILL ARISE.

Proposed Dividend word has been Replaced by Dividend payable by Ministry.
thanks for reply, but dividend on preference shares considered if it is due.plz clarify
yes. it should be consider

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