Chapter 13. Stockholders’ Equity

Definitions of Terms

324

Concepts and Examples

325

 

Legal Capital and Capital Stock

325

 

Convertible Preferred Stock

326

 

Stock Splits

327

 

Stock Subscriptions

328

 

Retained Earnings

328

 

Stock Warrants

329

 

Dividends

330

 

Treasury Stock

331

 

Options

333

 

Option Vesting Period

335

 

Stock Appreciation Rights

336

 

Employee Stock Ownership Plans

337

Decision Trees

338

 

Dividends—Recording of Different Types

338

Policies

339

 

Legal Capital and Capital Stock

339

 

Stock Subscriptions

340

 

Dividends

340

 

Treasury Stock

340

 

Options

340

 

Stock Appreciation Rights

342

 

Employee Stock Ownership Plan (ESOP)

342

Procedures

342

 

Issue Capital Stock

342

 

Manage Stock Subscriptions (Employees)

343

 

Issue Property Dividends

344

 

Treasury Stock—Record Gains and Losses on Resale of Treasury Stock

344

 

Treasury Stock—Shares Repurchased under a Greenmail Agreement

345

 

Options—Measurement Using SFAS 123 Requirements

345

 

Options—Remeasurement on Option Extension Date (APB 25 Approach)

346

Controls

346

 

Legal Capital and Capital Stock

346

 

Stock Subscriptions

346

 

Retained Earnings

347

 

Dividends

347

 

Treasury Stock

347

 

Stock Appreciation Rights

348

 

Options

348

Forms and Reports

349

 

Legal Capital and Capital Stock

349

 

Stock Subscriptions

349

 

Stock Option Detail Report

350

 

Stock Appreciation Rights

350

Footnotes

351

 

Disclosure of Capital Structure

351

 

Disclosure of Subsequent Equity Transactions

352

 

Disclosure of Change in the Number of Authorized Shares

352

 

Disclosure of Stock Sale

352

 

Disclosure of Stock Subscriptions

352

 

Disclosure of Converted Bonds

353 ...

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