
Missed dividends for past years that preferred stockholders have a right to receive under the cumula
Found on
http://www.encyclo.co.uk/local/22398

Dividends in arrears are accumulated past unpaid dividends owed to cumulative preferred stockholders. You can think of this as an account that keeps track of the amount of distributions that the corporation owes its cumulative preferred shareholders because it didn?t make its minimum?dividend?payments in prior periods.
Found on
https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
No exact match found.