Provider Compliance Training. Below are links to free training for health care providers, compliance professionals, and attorneys. OIG's Provider Compliance Training was an outreach initiative developed as part of HHS's and the U.S. Department of Justice's Health Care Fraud Prevention and Enforcement Action Team.
Dividend Record Date. A dividend record date is the date on which the company finalizes the list of investors who qualify as shareholders of record.. Investors listed as shareholders of record will receive the firm's dividend payment.
In this case, dividend expenses are recorded because by declaring them the company is held liable to make good on the declaration and deliver the dividend. A declaration specifies when the declaration is made, when the date of record is, and when the dividend will be paid. The date of record specifies the date by which a shareholder must own stock in order to qualify for the dividend. For example, imagine your company declares a cash dividend on February 1 that will be paid to shareholders ...