Table of Contents
Chapter 13 The Corporate Income
Statement and the Statement of Stockholdersí
Equity
LEARNING OBJECTIVES
LEARNING OBJECTIVES (continued)
Performance Measurement: Quality of
Earnings Issues
Quality of Earnings Issues
Choice of Accounting Methods and
Estimates
Effect of Accounting Methods and
Estimates
Nature of Nonoperating Items
Discussion
A.
The Corporate Income Statement
Corporate Income Statement
Issues
Discussion
Income Taxes Expense
Income Taxes Expense
Income Taxes Expense (continued)
Deferred Income Taxes
Deferred Income Taxes
Net of Taxes
Discussion
A.
Discontinued Operations,
Extraordinary Items, and Accounting Changes
Discontinued Operations
Extraordinary Items
Accounting Changes
Discussion
A.
Earnings Per Share
Earnings Per Share
PPT Slide
PPT Slide
Complex Capital Structures
Complex Capital Structures
(continued)
Discussion
The Statement of
Stockholdersí Equity
The Statement of
Stockholdersí Equity
Retained Earnings
Retained Earnings Balances
Restrictions on Retained
Earnings
Restrictions on Retained Earnings
(continued)
Discussion
A.
Stock Dividends and Stock Splits
Stock Dividends
Reasons for Declaring a Stock
Dividend
Accounting for Stock Dividends
PPT Slide
PPT Slide
Stockholdersí Equity Before
and After Dividends
Stockholdersí Investment
Before and After Dividends
Stock Splits
Before Stock Split
After Stock Split
Stock Splits
Discussion
A.
Book Value
Book Value
Book Value Per Share
Discussion
PPT Slide
PPT Slide
PPT Slide
|