Webinar
Accounting for Equity Instruments
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Wednesday, January 25, 2023
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2.00CREDITSAccounting
Features of equity instruments are only limited by the imagination of their issuers. Accordingly, accounting for equity instruments can be very complex. In this course, we'll review the core accounting guidance related to the issuance and repurchase of equity, as well as how to account for treasury stock activity. Next, the course will address how to account for preferred stock, including its common features such as redemption features, conversion, and dividends.
Objectives
- Recall key guidance related to accounting for common stock and dividends
- Identify the accounting treatment for various features of preferred stock
- Account for treasury stock transactions
- Identify the impact of recently issued ASUs concerning equity accounting
Highlights
- Accounting for common stock transactions
- Accounting for dividends
- Accounting for preferred stock
- Treasury stock transactions