A. The authoritative literature that addresses the disclosure of information about the large(p) social organization is found in FASBs Superseded Standards. It is under FAS 129: divine manifestation of Information about Capital Structure. B. 505-10-20 1. Securities: the evidence of debt or bullheadedness or a related right. It includes options and warrants as well as debt and stock. 2. Participation Rights: Contractual rights of auspices holders to receive dividends or returns from the auspices issuers profits, cash flows, or returns on investments. 3. Preferred spring: A security that has preferential rights compared to common stock. C. Companies should disclose: -505-10-50 revelation: (50-2) For securities, companies must disclose every changes in shareholders lawfulness and either changes in the number of shares of equity securities during at least the most recent yearly fiscal blockage and any prosecution interim fulfilment presented.
Companies may disclose this information in separate rehearsals, in the basic financial statements, or in the notes. (50-3) Companies should withal disclose the pertinent rights and privileges of any securities outstanding. Companies must as well as disclose the number of shares issued upon conversion, exercise, or delight of required conditions during at least the most recent annual fiscal period and any s ubsequent interim period presented. -505-1! 0-50 Disclosure: (50-4) In the case of preferred stock, a conjunction should disclose the settlement preference of the stock. The disclosure should be do in the equity section of financial coif in the aggregate (parenthetically or in short) rather than on a per-share basis or through disclosure in the notes. (50-5) A company should also disclose (either on the face of the statement of financial position or in the notes thereto): a. The aggregate or...If you extremity to get a full essay, order it on our website: BestEssayCheap.com
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