这个股息宣布就是在宣布的时候就要确认为应收利息，同时确认相关的投资收益，这个不是属于其他综合收益啊，...
Dividends declared(股息宣布)该算入Statement of Comprehensive Income(综合收益表)的Other Comprehensive Income(其他综合收益)里面吗? 答: 这个股息宣布就是在宣布的时候就要确认为应收利息,同时确认相关的投资收益,这个不是属于其他综合收益啊,这个是属于投资收益,增加你的利润。 哪位英雄可以帮我解答,在编制Statement...
Under U.S. GAAP, not IFRS, dividends paid must be reported only in financing cash flow because dividends are paid on equity and are not reported on the income statement. Choice "b" is incorrect. Dividends are paid on equity, not on investing activities. Therefore, dividends paid are ...
When the cash dividend is paid, the following will occur: Current liabilities (Dividends Payable) will decrease Current assets (Cash) will decrease The income statement is not affected by the declaration and payment of cash dividends on common stock. (However, the cash dividends on preferred stock...
The statement has three main elements: assets, liabilities, and equity owned by the company. It's a representation of how company assets have received funding by liabilities and shareholder's equity.Answer and Explanation: Yes, dividends are on the statement of financial position. This is because...
A. added because they represent earnings to the preferred stockholders B. subtracted because they represent earnings to the preferred stockholders C. ignored because they do not pertain to the common stock D. reported separately on the income statement 如何...
The dividends payable account belongs on which statement? a. statement of cash flows b. statement of retained earnings c. balance sheet d. income statement Current Liabilities: Current liabilities are short-term obligations that ...
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ways. The dividend history of a given stock plays a general role in its popularity but the declaration and payment of dividends can also have a specific and predictable effect on market prices. The share price of a stock usually drops by the amount of the dividend after the ex-dividend ...
The income tax varies from about 10% to about 40%, depending upon countries, periods, industries, legislation, etc. Let's consider a representative tax rate of 25%. So our firm will have to pay 25% on its result of 63. To have round numbers, let's make it 16. ...