FRC Lab Report: Disclosure of dividends – policy and practice



Dividends, and everything related to them cause complications for accountants. One simple reason for this is that an additional minefield of legal requirements & regulations come into play when an accountant is dealing with dividends.

The attached report is produced by the FRC, is practice informed, and discusses best-practice regarding the disclosure of dividends, and dividend policy, to stakeholders. For those with limited time, there is a “quick read”  section which serves as an excellent executive summary at the start of the report.

FRC Lab Report


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