final dividend

Show Summary Details

Quick Reference

A dividend recommended by the directors of a company to be paid to the shareholders, subject to the shareholders giving approval at the annual general meeting. It is an appropriation of profits in the profit and loss account and, until paid, is shown as a current liability in the balance sheet. See also interim dividend.

Subjects: Accounting.

Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.