Accrued Dividend
外汇网2021-06-19 16:24:47
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An accounting term referring to the balance sheet item that accounts for pidends that have been declared but not yet paid to shareholders. Accrued pidends are booked as a liability from the declaration date and remain as such until the pidend payment date.
Accrued pidends should not be confused with accumulated pidends, which refer to pidends due to holders of cumulative pferred stock.
Taobiz explains Accrued Dividend
There are no accounting rules that mandate a time frame in which the accrued pidend entry should be recorded, though most companies usually book it a few weeks before the payment date. After the pidend is declared, it becomes property of the record-date shareholder and is considered separate from the stock. This separation allows the shareholders to become creditors of the company, due their pidend payment, should a merger or some other corporate action occur.
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