أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
From an accounting point of view, shareholders' equity is decreased by the total dividend amount on the date it is declared by a company's board of directors. An offsetting "dividends payable" entry is made into the account on the same date. When the dividend is finally paid to shareholders, the account is zeroed out and the company's cash balance is decreased by a corresponding amount.
