Name Four Documentation Techniques

question 91

Essay

Name four documentation techniques.

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Definitions:

Stockholders' Equity

The portion of a company's assets that belongs to the shareholders after liabilities have been subtracted.

Dividends In Arrears

Unpaid dividend amounts on cumulative preference shares that must be paid out before any dividends can be distributed to common shareholders.

Paid Preferred Dividends

Dividends distributed to preferred stockholders, typically on a fixed schedule, before any dividends are given to common stockholders.

Declared Preferred Dividends

Dividends announced by a company's board of directors to be paid on preferred shares.