Dividends in arrears

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Dividends in arrears are the dividends owed to cumulative preferred stockholders that must be paid before common stockholders can receive their dividends.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Dividends in arrears. Dividends owed to cumulative preferred stockholders that must be paid before common stockholders can receive their dividends.

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