Wiley GAAP 2020

36 ASC 505 EQUITY

• Perspective and Issues
  • Technical Alert
    • ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.
    • Effective Date.
    • Implementation.
  • Subtopics
  • Scope and Scope Exceptions
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • Legal Capital and Capital Stock
  • Convertible Preferred Stock
    • Example of Convertible Preferred Stock
    • Issuance of Shares
    • Example—Treatment of Par and No-par Stock in a Stock Sale
    • Lump-Sum Sales
    • Issuance Costs
    • Promise to Register
  • Stock Subscriptions
    • Examples of Stock Subscription Transactions
  • Additional Paid-in Capital
    • Examples of Additional Paid-in Capital Transactions
  • Donated Capital
  • Retained Earnings
    • Examples of Retained Earnings Transactions
  • ASC 505-20, Stock Dividends and Stock Splits
    • Dividends
    • Example of Dividends
    • Property Dividends
    • Scrip Dividends
    • Liquidating Dividends
    • Stock Dividends
    • Stock Splits
    • Example of Small Stock Dividend
    • Example of Large Stock Dividend
    • Distributions to Shareholders Having Cash and Stock Components
  • ASC 505-30, Treasury Stock
    • Cost Method
    • Par Value Method
    • Constructive Retirement Method
    • Example of Accounting for Treasury Stock
    • Example of the Cost and Par Value Methods
  • Other Treasury Stock Issues
    • Takeover Defense as Cost of Treasury Stock
    • Accelerated Share Repurchase Programs
    • Own-Share Lending Arrangements Related to Convertible Debt Financing
  • Other Equity Accounts
  • ASC 505-50, Equity-based Payments to Nonemployees
    • Measurement ...