Preferred Stock (Cumulative & Fully Participating, Allocating Dividends Between P/S & C/S)
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11 سال پیش
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Accounting for Preferred Stock which
Accounting for Preferred Stock which is cumulative and fully (100%) participating in dividends declared, What is meant by participating & nonparticipating P/S ? (from security holders prespective), 1-Nonparticipating: Entitled to no more than the specific fixed divdidend, 2-Partially Participating: In addition to the specified fixed dividend, participate with common stock in dividends up to a certain stated rate or amount, 3-Fully Participating: Share pro rata with common stock dividends declared without limitation, example is for Preferred Stock is cumulative & fully participating: 1-Cumulative pay dividends in arrears, 2-Participate with C/S in dividends greater than dividend rate (6%), without limitation (share pro rata with C/S), detailed calculations by Allen Mursau
11 سال پیش
در تاریخ 1392/01/01 منتشر شده
است.
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