Harcourt, Inc. 11-1 Chapter 11 Stockholders' Equity Key Concepts What is included in stockholders' equity? What is the result of a sale of stock? What are the differences between the classes of capital stock?
Chapter 15 Stockholders' Equity: Contributed Capital LECTURE OUTLINE This material in this chapter is straight-forward and can be covered in one or two class sessions.
Stockholders' Equity Topics to be Discussed Definition of a corporation Major Advantages and Disadvantages of Corporate Form of Organization Type of Stock preferred vs. common par, no-par, stated value Basic Rights of Stockholders Objectives of Accounting for Stockholders' Equity Issuance of ...
CHAPTER 11 Reporting and Analyzing Stockholders' Equity Study Objectives • Identify and discuss the major characteristics of a corporation. • Understand the Components of Stockholders' Equity.
4 Shareholders' rights The shareholders have the right to:-Share proportionately in profits and losses-Share proportionately in management (right to vote)-Share proportionately in corporate assets upon liquidation-Share proportionately in any new issues of stock of the same class (preemptive rights)
CONVERGENCE CORNER The primary iGAAP reporting standards related to stockholders'equity are IAS 1 ("Presentation of Financial Statements"), IAS 32 ("Financial Instruments: Presentation"), and IAS 39 ("Financial Instruments: Recognition and Measurement").
Dear Stockholder, April 18, 2011 Iamverypleasedtoreportthat 2010wasanother verygoodyear forPanera. OurEarningsPerShare(EPS) grew30% in 2010. This marks the third consecutiveyear that our EPShas grown20% orgreater.
15-4 ANSWERS TO QUESTIONS 1. The basic rights of each stockholder (unless otherwise restricted) are to share proportionately: (1) in profits, (2) in management (the right to vote for directors), (3) in corporate assets upon liquidation, and (4) in any new issues of stock of the same class ...
Chapter 15 and 16: Stockholders' Equity I. General A. Influence of state law – accounting for stockholders' equity depends upon the state of incorporation, and the laws of each state vary.
CHAPTER 11 Reporting and Analyzing Stockholders' Equity Major Characteristics of a Corporation ♦ Ownership • A publicly held corporation is regularly traded on a national securities market and may have thousands of stockholders.