Add to favorites
This chapter discusses the accounting considerations related to the issuance of common stock and other transactions with shareholders, such as advances to shareholders. It also discusses the accounting treatment of dividends and stock splits.
See FG 7 for information on preferred stock and the accounting for equity issuance costs. See FG 9 for information on share repurchases and treasury stock.

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide