Author: | Shohet, J. |
Title: | Questions on issuance of capital stock |
Journal: | Journal of Accountancy
1988 : SEP, VOL. 166:3, p. 124, 126 |
Index terms: | SHARES CAPITAL STRUCTURE OF COMPANIES FINANCIAL ACCOUNTING |
Language: | eng |
Abstract: | Review of how a corporation should account for the costs of issuing stock. Expenses incurred in a public sale of capital stock. Stock issued for no consideration, for accounting and management services, and at a discount to customers. Restricted stock issued to an officer. Expenses incurred in withdrawn public offering. Balance sheet presentation of mandatory redeemable preferred stock. |
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