Search results
27 gru 2023 · The following list outlines the typical requirements for using a Capital Dividend Account and ensure it retains its tax-free character: The corporation must have a positive balance in its CDA.
26 kwi 2024 · A capital dividend can only be declared if the CDA balance is positive. A company that pays dividends to shareholders in an amount that is more than what is available in the CDA will be subject...
9 mar 2015 · The CDA tracks certain amounts that are not taxable to the Company and may be distributed to shareholders with no personal tax. For example: (i) if the company earns a capital gain which is 50% taxable, the half that is not taxable is added to the CDA.
18 cze 2024 · Understanding the Full Disclosure Principle is crucial for maintaining transparency in financial reporting. This principle requires companies to disclose all relevant information that could potentially impact the decisions of users of financial statements.
5 lis 2018 · Positive Credit Information – refers to information/data concerning the credit performance of a borrower, such as, but not limited to, information on timely repayments on non-delinquency.
1 lis 2019 · A recent stream of research incorporates theories of limited attention and processing costs into their hypothesis development and predicts that preparing financial statements and complying with financial reporting requirements can affect managers' information sets.
Resources for protecting company and third-party confidential business information, including forms of confidentiality agreements (CAs), also referred to as nondisclosure agreements (NDAs) or confidential disclosure agreements (CDAs).
