When a company issues dividends, where will the dividends appear in the company's financial statements?
Dividends DECLARED will appear in the statement of stockholders' equity, because this statement shows changes in stockholders' equity accounts and dividends declared reduce retained earnings, which is a stockholders' equity account
Dividends PAID will appear as a cash outflow in the financing section of the statement of cash flows
Dividends DECLARED BUT NOT YET PAID will appear as a liability on the balance sheet ("dividends payable")

Note that dividends issued by a company will never appear in that company's income statement. This is because dividends issued are not an expense.
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