Examlex
Which of the following best describes an auditor's report on a supplementary financial report prepared in accordance with a price-level basis of accounting that has substantial support?
Date of Record
The specific date set by a company on which the shareholders must be on the company's books in order to receive a dividend.
Ex-Dividend
A stock trading term that denotes the timing of dividend payments – if you purchase a stock on its ex-dividend date or after, you will not receive the next dividend payment.
Declared Dividend
A portion of a company's earnings announced to be paid to shareholders on a specified date.
Homemade Dividend Policy
A strategy where investors create their own dividend stream by selling a portion of their portfolio of equities.
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