reporting and analyzing stockholders equity

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1、CHAPTER11PaulSakuma/AP/WideWorldPhotos●✓TheNavigatorREPORTING•ScanLearningObjectives•ReadFeatureStoryANDANALYZING•ScanPreview•ReadTextandAnswerDoit!p.577 p.579  p.581 STOCKHOLDERS’p.583 p.589 p.593•WorkUsingtheDecisionToolkitEQUITY•ReviewSummaryofLearningObjectives•Work

2、Comprehensivep.600Doit!LEARNINGOBJECTIVES•AnswerSelf-TestQuestionsAfterstudyingthischapter,youshouldbeableto:•CompleteAssignments1Identifyanddiscussthemajorcharacteristicsofacorporation.•GotoWileyPLUSforpracticeand2Recordtheissuanceofcommonstock.tutorials3Explaintheacco

3、untingforthepurchaseoftreasurystock.4Differentiatepreferredstockfromcommonstock.ReadALookatIFRSp.6215Preparetheentriesforcashdividendsandunderstandtheeffectofstockdividendsandstocksplits.6Identifytheitemsthataffectretainedearnings.7Prepareacomprehensivestockholders’equi

4、tysection.●✔The8Evaluateacorporation’sdividendandearningsNavigatorperformancefromastockholder’sperspective.568FeatureStorySupposeyoustartedoneofthefastest-growingAlso,thechiefexecutiveofficer(CEO)ofapub-companiesinthehistoryofbusiness.Nowsup-liclytradedcompanymustrespon

5、dtoshare-posethatby“goingpublic”—issuingstockofyourholderandboardofdirectordemands.Priortocompanytooutsideinvestorswhoarefoamingatgoingpublic,Zuckerbergcouldbasicallyrunthethemouthforthechancetobuyitsshares—youcompanyhoweverhewantedto.wouldinstantlybecomeoneoftherichest

6、peopleForexample,considerthisrecent,hugeintheworld.Wouldyouhesitate?Facebooktransaction.Earlyin2012,thecom-ThatisexactlywhatMarkZuckerberg,thepanyshockedtheinvestmentcommunitybypur-founderofFacebook,did.Manypeoplewhochasingthephoto-sharingserviceInstagram.Thestarthigh-t

7、echcompaniesgopublicassoonaspurchasewasstartlingbothforitsspeedandpossibletocashinontheirriches.ButZucker-price.Afterconsideringthepurchaseoverthebergwasreluctanttodoso.Tocourseofaweekend(whileunderstandwhy,youneedtotherestofuswereprobablyOHWELL,understandtheadvantagesa

8、ndwastingtimeonourFacebookdisadvantagesofbeingapublicIGUESSI’LLpages),Zuckerbergdroppedcompany.GETRICH$1billio