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Dividend, Measurement of divident
please guide me that how should an entity measures the dividend payable and which IFRS covers it
an entity should recognise a liability when it has incurred an obligation to pay that liability. In the context of non-cash distributions, the point at which an obligation arises is the point at which the dividend is appropriately authorised (and is no longer at the discretion of the entity), which will vary according to the legal requirements in particular jurisdictions.
dont know which IFRS covers it
this topic is covered with details in IFRIC 17 which explain more in detail as follows
IFRIC 17 concludes that the entity should recognize a liability for a non-cash distribution:

in jurisdictions where the approval of shareholders (or an equivalent authority) is required, when that approval is obtained; and

in jurisdictions where further approval of dividends is not required, when the dividend is declared (e.g. by management or the board of directors).
Measurement of the dividend payable
The liability should be measured at the fair value of the non-cash assets to be distributed. If shareholders have a choice of receiving either a non-cash asset or a cash alternative, the liability should be measured considering both the fair value of each alternative and management’s assessment of the probabilities for each outcome.
A corporation has a large balance in retained earnings. Does that mean that its dividends to stockholders will be increasing?
Not necessarily. The balance in retained earnings means that the company has been profitable over the years and its dividends to stockholders have been less than its profits. It is possible that a company with billions of dollars of retained earnings has very little cash available today.
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