Record Date Meaning | Accounting Share

Accounting glossary · Understand, connect, apply

The record date is the date used to identify shareholders entitled to a declared dividend.

Example

A dividend announcement specifies 20 March as the record date and 30 April as the payment date.

Remember the difference

The record date ordinarily requires no journal entry. Trading entitlement also depends on market rules, including the ex-dividend date.

Browse the accounting glossary → · Follow a learning path

Examples are simplified for learning. Where a term depends on US law, IFRS, US GAAP or a historical rule, check the context explained above and the requirements relevant to your course.

Study references: OpenStax financial accounting and managerial accounting. For reporting requirements, consult the applicable IFRS Standards or FASB guidance. US tax terms should be checked against the relevant tax-year IRS instructions.

← Return to the accounting glossary