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It is an accounting term which refers to the balance sheet item that accounts for dividends that have been confirmed but not yet given to shareholders. Accrued dividends are taken as a liability from the declaration date and stays such until the dividend payment date.
Accrued dividends must not be confused with accumulated dividends, which refer to dividends owing to holders of cumulative preferred stock. There are no accounting rules and regulations that mandate a time frame in which the accrued dividend entry must be recorded, however most companies generally book it some weeks before the payment date. After the dividend is declared, it turn into property of the record-date shareholder and is taken separate from the stock. This separation permits the shareholders to become creditors of the company, due their dividend payment, must a merger or some other corporate action takes place.
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What are the assumptions of MM(Modigliani Miller) approach?
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Can some one tell me how to calculate payback period and which formula i used to calculated payback period? Explain!!!!
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Under write An arrangement under which the investment banks agree to purchase a certain amount of privacy of a new issue (typically an IPO) at a given date for a given pric
Determine the operating cash flow: E4-1 The installed cost of a new computerized controller was $65,000. Calculate the depreciation schedule by year assuming a recovery period
Credit unions Credit unions are non-profit institutions jointly organised and owned by their members (depositors). Their main objective is to satisfy the depository and lending
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