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Ebook Financial accounting and reporting: Part 2

(BQ) Part 2 book "Financial accounting and reporting" has contents: Investments, statement of cash flows, business combinations and consolidations, derivative instruments and hedging activities, miscellaneous, governmental (state and local) accounting,.and other contents. | www.downloadslide.com Module 15: Stockholders’ Equity Overview Stockholders’ equity is the residual of assets minus liabilities (i.e., net assets). Due to the number of fraudulent manipulations involving stocks, many states have legislated accounting for stockholders’ equity transactions, and they are controlled to some degree (e.g., conditions under which dividends may be paid). This module covers accounts located within stockholders’ equity (e.g., common stock) and events affecting stockholders’ equity (e.g., bankruptcy). Common stockholders’ equity consists of two major categories: contributed capital and retained earnings. Retained earnings are either appropriated or unappropriated. Paid-in capital consists of paidin excess and legal capital. Legal capital is the par or stated value of stock. When significant changes occur in stockholders’ equity accounts, enterprises are required to disclose them. Most companies satisfy this requirement by issuing a statement of changes in stockholders’ equity (illustrated below). These statements show changes in the number of shares (not included due to space limits) as well as dollars between balance sheet dates. The statement of changes in stockholders’ equity may also be used to report comprehensive income. A. Common Stock 580 B. Preferred Stock 580 C. Stock Subscriptions 581 D. Treasury Stock Transactions 582 E. Retirement of Stock 583 F. 584 Dividends G. Stock Splits 585 H. Appropriations of Retained Earnings (Reserves) 585 I. Share-Based Payments 586 J. Accounting Entries for the Share-Based Payments to Employees 587 K. Basic Earnings Per Share 589 L. Diluted Earnings Per Share 591 M. Corporate Bankruptcy 595 N. Reorganizations 597 O. Quasi Reorganization 597 P. 599 Stock Rights Q. Employee Stock Ownership Plan (ESOP) 599 R. Ratios 600 S. Research Component—Accounting Standards Codification International Financial Reporting Standards (IFRS) T. 600 601 Key .