October 2013
Intermediate to advanced
1460 pages
56h 14m
English
book
Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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35 ASC 505 EQUITY
Legal Capital and Capital Stock
Example—Treatment of par and no-par stock in a stock sale
Example of stock subscription transactions
Example of additional paid-in-capital transactions
Examples of retained earnings transactions
Example of small stock dividend
Example of large stock dividend
Distributions to shareholders having cash and stock components
Constructive retirement method
Example of accounting for treasury stock
Example of the cost and par value methods
Takeover defense as cost of treasury stock
Accelerated share repurchase programs
Own-share lending arrangements related to convertible debt financing
Accounting for Equity Instruments Issued to Other than Employees
When to recognize the fair value of the equity instruments
Accounting prior to measurement date
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