Preferred Stock (Cumulative Vs Noncumulative, Participating Vs Nonparticipating, Dividends)
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Accounting for Preferred Stock dividends,
Accounting for Preferred Stock dividends, cumulative vs noncumulative and nonparticipating vs participating in the dividends available, allocating dividends available between preferred stock and common stock,1-Cumulative Preferred Stock: If Corp fails to pay a dividend in any year, it must make it up in later years before paying dividends to common stockholders, dividends later years not yet paid (dividend in arrears), 2-Non-cumulative P/S past dividends are lost forever, example for each, (A) Preferred Stock is noncumulative & nonparticipating(noncumulative does not pay dividends in arrears), (B) Preferred Stock is cumulative & nonparticipating (cumulative pay dividends in arrears), and (C) Preferred Stock is cumulative participating, 1-Cumulative pay dividends in arrears, 2-Participate with C/S in dividends greater than dividend rate, Participating Preferred Stock share ratably with Common Stock in any profit distribution beyond the dividend rate of P/S, detailed calculations by Allen Mursau
11 سال پیش
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