Equity (ASC 505)


This course will be an overview of: The definition and scope of elements classified as components of equity as well as overall general guidance related to equity. Pertinent rights, privileges, and terms associated with various securities outstanding. Applicable accounting and reporting requirements for stock dividends and stock splits, treasury stock transactions, equity-based payments to nonemployees, and spinoff and reverse spinoff transactions. Illustrated examples of how to apply ASC 505, Accounting for Equity.