2016 liquidating dividend asp id

20 May

A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding.For the joint-stock company, paying dividends is not an expense; rather, it is the division of after tax profits among shareholders.When a corporation earns a profit or surplus, the corporation is able to re-invest the profit in the business (called retained earnings) and pay a proportion of the profit as a dividend to shareholders.

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The legal lending limit also generally applies to Federal Deposit Insurance Corporation-insured thrift institutions.

Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet – the same as its issued share capital.

Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends.

The accounting standard for fair value measurements that should be applied in accounting pronouncements that require or permit fair value measurements is FASB Statement No.

The definition of fair value for an asset or liability is the price that would be received to sell the asset or paid to transfer the liability in an orderly transaction between market participants (not a forced liquidation or distressed sale) in the asset?