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Cumulative Preferred Stock
A type of preferred stock where dividends accumulate and must be paid out before any dividends can be issued to common stockholders.
Basic Earnings Per Share
A measure of a company's profitability that is calculated by dividing net income by the average number of common shares outstanding during a period.
Stockholders' Equity Disclosures
Information provided to shareholders about the equity portion of the balance sheet, detailing components like common stock and retained earnings.
GAAP
Generally Accepted Accounting Principles (GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting and auditing in the U.S.
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