How to included dividend paid and/or reserves b/f within FRS 102 Income Statemet
Article ID
ias-12416
Article Name
How to included dividend paid and/or reserves b/f within FRS 102 Income Statemet
Created Date
3rd May 2017
Product
IRIS Accounts Production
Problem
Dividend Paid and/or Reserves brought forward are not showing in the Income statement FRS 102
Resolution
Previously under UK GAAP, we included the ability to show Dividend Paid and/or Reserves brought forward as part of the Profit and Loss.
Although under FRS this is not a requirement as the information is shown elsewhere, this will be within the Statement of Income and Retained Earnings. (Upon updating to v17.3 – Check https://www.iris.co.uk/support/knowledgebase/kb/IAS-12415)
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