Board logo

标题: Calculating Dividend Value - CFLO Statement [打印本页]

作者: Makavelim3    时间: 2011-7-13 16:37     标题: Calculating Dividend Value - CFLO Statement

Using Indirect method of calculating change in dividends on the Cash flow statement:

Dividend(END) = Dividend(BEG) + Dividend(DECLARED) – Dividend(PAID)

The dividends declared doesn't make sense to me...
作者: ajpheif16    时间: 2011-7-13 16:37

Dividends declared but not paid will become Dividends Payable and will be treated as source of cash.
作者: kamara5    时间: 2011-7-13 16:37

Source of cash to the company/issuer?
作者: dotamasta    时间: 2011-7-13 16:37

Yes. When you have to pay for something but not yet paid, its a source of cash for you until you pay it out.




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2