Common stock dividends distributable is an equity account and it has a normal credit balance. It is added to capital stock on the balance sheet.
In the stockholder's equity section of the balance sheet.
For my opinion Earning par share refer to a full dividend after expenses. But if we have prefered stock we need to seperate prefered stock dividends and take its balance for common stock dividends by:Earning per share = Balance after prefered stock dividends / Number of shareOne more Dividends per share refer to balance for common stcok after we seperate balance after prefered stock dividends to both side, common stockdividends and retained earning.Dividends per share = Common stock dividends / Number of shareis that right? if another have any ideas please let me know.Thanks.!
Guaranteed dividends
Preferred stock have preference over common stock it getting dividends. They are not guaranteed dividends but stand in line first to receive them. Also, in the event the corporations becomes insolvent, after all debts are paid preferred stock holder stand in line in front of common stock holders to get repaid. There are disadvantages to preferred stock over common stock but you didn't ask that.
Preferred stock pays out earnings at fixed, regular dividends
In the stockholder's equity section of the balance sheet.
In the stockholder's equity section of the balance sheet.
FALSE!
Redeemable preferred stock, Common stock, Employee stock options can be termed as equity in the financial market. If dividends are not continuously paid for 2 months the preferred stock can have equity rights like common stock
Dividends for preferred stockholders are often stated in advance and do not tend to fluctuate as much as those for common stock.
For my opinion Earning par share refer to a full dividend after expenses. But if we have prefered stock we need to seperate prefered stock dividends and take its balance for common stock dividends by:Earning per share = Balance after prefered stock dividends / Number of shareOne more Dividends per share refer to balance for common stcok after we seperate balance after prefered stock dividends to both side, common stockdividends and retained earning.Dividends per share = Common stock dividends / Number of shareis that right? if another have any ideas please let me know.Thanks.!
Guaranteed dividends
they are determined by the board of directors
Preferred stock pays out earnings at fixed, regular dividends
Preferred stock pays out earnings at fixed, regular dividends
Preferred stock have preference over common stock it getting dividends. They are not guaranteed dividends but stand in line first to receive them. Also, in the event the corporations becomes insolvent, after all debts are paid preferred stock holder stand in line in front of common stock holders to get repaid. There are disadvantages to preferred stock over common stock but you didn't ask that.
the payment of cash dividends