中级财务会计英文ch10.pptVIP

Stockholders’ Equity Chapter 10 Learning Objectives Account for the issuance of capital stock. Describe a compensatory stock option plan. Account for share appreciation rights. Describe the characteristics of preferred stock. Know the components of contributed capital. Understand the accounting for treasury stock. Recognize compensation expense for a compensatory stock option plan using the fair value method. Account for a fixed compensatory stock option plan. Account for a performance-based compensatory stock option plan. Represents the owners’ residual interest in total assets after liab