dividend income- accrual basis

[bobbibong]

am accrual company

dividend income  record date was dec 2018 with dividend paid in Jan 2019

do i accrue and declare in 2018 ? (no 1099) ? 

[LudwigVan_fan]

What is your method of accounting?   Are you on the cash receipts and expenditures method of accounting for everything?

If so, no, you record the income when received.

If you are on the accrual method of accounting, then you would accrue the income when you are given the unconditional right to receive it.