Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles

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 ...