GAAP Policies and Procedures, Second Edition

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 ...