7252569-MIdterm-1 (dragged) 35

7252569-MIdterm-1 (dragged) 35 - 2 Identify the rights of...

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Kieso, Weygandt, Warfield, Young, Wiecek Intermediate Accounting, Eighth Canadian Edition 15-1 SHAREHOLDERS' EQUITY CHAPTER 15 CHAPTER TOPICS CROSS-REFERENCED WITH CICA HANDBOOK Share Capital Section 3240 Share Capital: Treasury Shares (Acquisition of Shares) Section 3240 Share Capital: Redemption or Cancellation of Shares Section 3240 Capital Transactions Section 3610 Equity Section 3251 Comprehensive Income Section 1530 Financial Instruments—disclosure Section 3862 Financial Instruments—presentation Section 3863 Financial Reorganization Section 1625 LEARNING OBJECTIVES 1. Discuss the characteristics of the corporate form of organization.
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Unformatted text preview: 2. Identify the rights of shareholders. 3. Describe the major features of preferred shares. 4. Explain the accounting procedure for issuing shares. 5. Identify the major reasons for repurchasing shares. 6. Explain the accounting for reacquisition and retirement of shares. 7. Explain the accounting for various forms of dividend distributions. 8. Explain the effect of different types of dividend preferences. 9. Distinguish between stock dividends and stock splits. 10. Understand the nature of other components of shareholders’ equity. 11. Indicate how shareholders’ equity is presented. 12. Analyze shareholders’ equity....
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This note was uploaded on 03/28/2012 for the course ACCTG ACC423 taught by Professor Smith during the Spring '10 term at University of Phoenix.

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