Corporation Tax, Finance Act 2010
16.12Dividend Accrual – IAS 10 (Events After The Balance Sheet Date)
IFRS requires companies to record dividends in the period in which they are approved. Most companies account for dividends in ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.