October 2012
Intermediate to advanced
1321 pages
54h 22m
English
book
Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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CHAPTER 27
STOCKHOLDERS’ EQUITY
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Legal Capital and Capital Stock
Preferred stock
Issuance of shares
Stock Subscriptions
Additional Paid-in Capital
Donated Capital
Retained Earnings
Dividends
Property dividends
Scrip dividends
Liquidating dividends
Stock dividends
Distributions to shareholders having cash and stock components
Treasury Stock
Cost method
Par value method
Constructive retirement method
Other Paid-in Capital Issues
Takeover defense as cost of treasury stock
Accelerated share repurchase programs
Accounting for contracts held or issued by the reporting entity that are indexed to its own stock
Freestanding derivatives indexed to, and potentially settled in, stock of a consolidated subsidiary
Certain instruments issued to employees
Accounting for freestanding warrants and other instruments on shares that are redeemable
Own-share lending arrangements related to convertible debt financing
Other Equity Accounts
Accounting for Equity Instruments Issued to Other than Employees
Measurement date
When to recognize the fair value of the equity instruments
Accounting prior to measurement date
Measurement of fair value of the equity instrument portion of the transaction when certain terms are not known at inception
Reporting prior to the measurement date when certain terms are not known
Reporting after the measurement date when certain terms are not known
Further guidance
Consideration for future services
Convertible ...
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