Accounting for Participating Dividends (rev 2020)
Channel: The Business Doctor
Date: 2020-05-13

This video illustrates how to account for participating dividends under Canadian IFRS and ASPE and includes the following learning objectives:

LO1: Review calculation of participating dividends for preferred and common shares where the preferred shares are non-cumulative and non-participating.
LO2: Review calculation of participating dividends for preferred and common shares where the preferred shares are cumulative and non-participating.
LO3: Review calculation of participating dividends for preferred and common shares where the preferred shares are cumulative and fully participating.
LO4: Review calculation of participating dividends for preferred and common shares where the preferred shares are cumulative and
participating to 12% total.

Here's the problem data file to accompany this video:
https://drive.google.com/file/d/1JaTxgAkC9uvpEks7oGwLaTbwhDpZp0Tu/view?usp=sharing