[calicpa]

When do shareholders recognize dividend revenue? Declared date, ex date, or date of record?

BEC - 84, 4/6/13
AUD - 77, 5/28/13
REG - 83, 4/12/14
FAR - 83, 10/3/13

Ethics - 90% 4/24/13

150 unit education requirement met!
Work experience met!

[tough_kitty]

The corporation which distributes dividends records the dividend expense on their books on the date of declaration.

The person receiving dividends will probably include them in their income when they receive cash/check (“constructively received”).

FAR: 81 (May 2013)
BEC: 81 (July 2013)
REG: 83 (August 2013)
AUD: 82 (November 2013)
California CPA since 1/30/14

[tough_kitty]

The corporation which distributes dividends records the dividend expense on their books on the date of declaration.

The person receiving dividends will probably include them in their income when they receive cash/check (“constructively received”).

FAR: 81 (May 2013)
BEC: 81 (July 2013)
REG: 83 (August 2013)
AUD: 82 (November 2013)
California CPA since 1/30/14

[Author]

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