Wiley GAAP: Financial Statement Disclosure Manual

35ASC 505 EQUITY

1. Authoritative Literature
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Overview
   4. Legal Capital and Capital Stock
   5. Preferred Stock
   6. Convertible Preferred Stock
      1. Issuance of Shares
   7. Stock Subscriptions
   8. Additional Paid‐in Capital
   9. Donated Capital
   10. Retained Earnings
   11. ASC 505‐20, Stock Dividends and Stock Splits
       1. Dividends
       2. Property Dividends
       3. Scrip Dividends
       4. Liquidating Dividends
       5. Stock Dividends
       6. Stock Splits
       7. Distributions to Shareholders Having Cash and Stock Components
   12. ASC 505‐30, Treasury Stock
       1. Cost Method
       2. Par Value Method
       3. Constructive Retirement Method
       4. Donated Stock
   13. Other Treasury Stock Issues
       1. Takeover Defense as Cost of Treasury Stock
       2. Accelerated Share Repurchase Programs
       3. Own‐Share Lending Arrangements Related to Convertible Debt Financing
   14. Other Equity Accounts
   15. ASC 505‐60, Spin‐offs and Reverse Spin‐offs
       1. Spin‐offs
       2. Reverse Spin‐offs
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Presentation
   2. Disclosure
4. Presentation and Disclosure Examples
   1. Example 35.1: Stockholders’ Deficit
   2. Example 35.2: Stockholders’ Equity Deficit Results in Substantial Doubts about Going Concern
   3. Example 34.3: Preferred Stock—Rights and Privileges
   4. Example 34.4: Preferred Stock May Require Redemption
   5. Example 34.5: Preferred Stock—Rights and Privileges—Large Shareholders
   6. Example 34.6: Common Stock Dividends
   7. Example 34.7: Schedule of Warrants to Acquire Outstanding Common Stock
   8. Example 34.8: Warrant Activity for the Reporting Year
   9. Example 34.9: Modification of Exercise Price of Warrants ...