| Chapter 12: The Corporate Income Statement and the Statement of Stockholders' Equity
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> Chapter 12
Chapter 12: The Corporate Income Statement and the Statement of Stockholders' Equity

Learning Objectives

  1. Define quality of earnings, and identify the components of a corporate income statement.
  2. Show the relationships among income taxes expense, deferred income taxes, and net of taxes.
  3. Describe the disclosure on the income statement of discontinued operations and extraordinary items.
  4. Compute earnings per share.
  5. Define comprehensive income, and describe the statement of stockholders' equity.
  6. Account for stock dividends and stock splits.
  7. Calculate book value per share.
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