The answer is no since there is no actual cash outflow at declaration date.
Journal Entry at Declaration Date:
Dr. Dividends/Retained Earnings xxx
Cr. Dividends Payable xxx
If you will prepare the cash flow statement using the indirect method, try to imagine the "Dividends" account as if an expense/nominal account. Start first with the net income, assuming only dividends is your transaction during the month...
Net Loss (Dividends) (XXX)
Increase in liability (dividends payable) XXX
The impact is zero 0
*Rule is increase in asset (-), increase in liability (+) for the indirect method of cash flow statement.
Operating activities
Operating Activities ;)
expenses
In the asset area
Dividend received is the amount received by company from investing in other companies and shows in cash flows from investing activities.
Operating activities
To find cash dividends, one can look at a company's financial statements, specifically the income statement or the statement of cash flows. Cash dividends are typically listed as a line item under the "cash flows from financing activities" section. Additionally, companies often announce and distribute dividends through press releases or investor relations websites.
Operating Activities ;)
expenses
In the asset area
In accounting, dividends can be found by looking at the financial statements of a company, specifically the statement of retained earnings. Dividends are typically listed as a separate line item under the equity section of the balance sheet or as a separate entry in the statement of cash flows.
Dividend received is the amount received by company from investing in other companies and shows in cash flows from investing activities.
financial activities financial activities
To determine the amount of dividends paid by a company, you can look at the company's financial statements, specifically the statement of cash flows or the statement of changes in equity. The dividends paid will be listed as a line item in these statements, showing the total amount distributed to shareholders during a specific period.
a separate schedule
a noncash transaction which is not reported in the body of statement of cash flows
Free cash flow is the sum of operating and investing cash flows, which are reported on the cash flow statement.