Get full access to Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles and 60K+ other titles, with free 10-day trial of O'Reilly.
There's also live online events, interactive content, certification prep materials, and more.
Perspective and Issues
Scope and Scope Exceptions
Definitions of Terms
Concepts, Rules, and Examples
Legal Capital and Capital Stock
Issuance of shares
Example—Treatment of par and no-par stock in a stock sale
Example of stock subscription transactions
Additional Paid-in Capital
Example of additional paid-in-capital transactions
Example of donated capital
Examples of retained earnings transactions
Example of dividends
Example of small stock dividend
Example of large stock dividend
Distributions to shareholders having cash and stock components
Par value method
Constructive retirement method
Example of accounting for treasury stock
Example of the cost and par value methods
Other Paid-in Capital Issues
Takeover defense as cost of treasury stock
Accelerated share repurchase programs
Own-share lending arrangements related to convertible debt financing
Other Equity Accounts
Accounting for Equity Instruments Issued to Other than Employees
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
Example of equity instruments issued to a third party
Reporting prior to the measurement date when certain ...
Get Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles now with the O’Reilly learning platform.
O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.
Get Mark Richards’s Software Architecture Patterns ebook to better understand how to design components—and how they should interact.