search query: @author Miceli, M. / total: 3
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| Author: | Shohet, J. Miceli, M. |
| Title: | Questions on dividends and stock splits, contributed capital and quasi-reorganizations |
| Journal: | Journal of Accountancy
1988 : NOV, VOL. 166:5, p.138-140,142,144 |
| Index terms: | DIVIDENDS SHARE PRICES DEBT FINANCING |
| Language: | eng |
| Abstract: | Review of the proper method of accounting for a stock dividend without a determinable market value and treatment of assets in a quasi- -reorganization. Stock dividend affecting market price of stock. Stock dividends without determinable market value. Contributed capital. Payment of corporate debt by stockholders. Forgiveness of debt by principal owners. Write-off of liquidating dividends. Disclosure of dividends per share. Undistributed patronage dividends of agricultural cooperative. Write-up of assets in a quasi-reorganization. Combining paid-in capital with operating deficit. The write-off of accumulated deficit. |
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