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Accumulated dividends (in-arrears) of accumulative preferred shares must be presented a.as dividends to be distributed in the shareholders' equity section. b. as a long-term debt.

Accumulated dividends (in-arrears) of accumulative preferred shares must be presented

a.as dividends to be distributed in the shareholders' equity section. b. as a long-term debt. c. like a current debt. d. in the notes to the financial statements.

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