Research On Accounting Recognition Of Preferred Stock Dividend

Since the "State Council on guidance" issued(hereinafter referred to as the "guidance",banks issued a total of 15 preferred stock financing,the total issued 68.18% times,total 22 listed companies issuing.Preferred stock has become a new way of financing for listed companies and commercial banks.This paper mainly studies the problem of accounting recognition of preferred stock dividend.Will find in confirmation of preferred stock dividends.1 In accordance with the provisions of the " guidance" in the preferred stock dividends must be confirmed in the general meeting of shareholders unified approval,that is to say that time preference dividend should convene the annual general meeting of the shareholders.2 According to accrual basis,the company should be in the preferred shares issued annual confirmation of preferred stock dividends,preferred stock issued in the year because of equity,which has become the business capital,preferred shareholders should give a certain return.3 Our preferred stock issuance time and shareholders' meeting time and financial report quoted on several relative date of large span,the financial report reported,preferred stock dividend policy has not been decided,the preferred stock dividend confirmation interval unreasonable not only the authenticity and the timeliness of financial report data of the influence,more influence the correct decision of investors,which is not conducive to the stability of the financial market.4 Preferred stock dividend belongs to the non adjusted items,the right to confirm the preferred stock dividend,to meet the quality requirements of accounting information,standardize the information disclosure of preferred stock dividend,is conducive to the economic decision-making of financial reporting users.In the past two points,we can see that there is a contradiction between the recognition of preferred stock dividends,and the latter two points to the importance of the accounting recognition of the standard preferred stock dividend.First of all,this paper describes the research background of the problem,and puts forward the necessity of the emergence of preferred stock and the necessity of correctly handling the preference shares.Furthermore,the paper puts forward the relevant accounting theory of preferred stock dividend and the method of accounting recognition of preferred stock dividend.Then,the paper puts forward the problem of recognition of the preferred stock dividend in theory,and through the GD Bank and Wells Fargo Bank case that preferred stock dividends are not handled properly will bring economic consequences,analyze the case in detail from three aspects of finance,accounting and law.Finally,paper puts forward the conclusions and suggestions of the specification of the preferred stock dividend,acc,the author thinks that can increase the contingent liability accounting as intermediate subjects,to further standardize the financial data and financial statements of information disclosure,improve the legal documents concerning the preferred dividend.