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C H A P T E R

C H A P T E R

C H A P T E R. 1. Updated Sixth Edition. The Equity Method of Accounting for Investments. Reporting Investments in Corporate Equity Securities. Three basic approaches are allowed by GAAP: The Fair Value Method The Equity Method The Consolidation of Financial Statements.

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1.87k views • 41 slides
Share-Based Compensation and Earnings Per Share

Share-Based Compensation and Earnings Per Share

Share-Based Compensation and Earnings Per Share. Sid Glandon, DBA, CPA Associate Professor of Accounting The University of Texas at El Paso. Stock Compensation Plans. Provide employee incentives: Stock award plans Stock option plans Stock appreciation rights

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1.14k views • 37 slides
Stock-based compensation

Stock-based compensation

Stock-based compensation. Under ASC 718 (formerly SFAS No. 123R) Prepared by Teresa Gordon . 1. 1. 1. 1. 1. 1. 1. Two kinds of option plans. Noncompensatory Compensatory Classified as Liability or Equity See chart on next slide. Non-Compensatory Plans.

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477 views • 30 slides
Stock-based compensation

Stock-based compensation

Stock-based compensation. Under SFAS No. 123 (Rev. 2004) Prepared by Teresa Gordon . 1. 1. 1. 1. 1. 1. 1. Two kinds of option plans. Noncompensatory Compensatory Classified as Liability or Equity See chart on next slide. Two types of awards. Non-Compensatory Plans.

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388 views • 29 slides
Valuation of shares

Valuation of shares

Valuation of shares. Need For Valuation of Shares. 1. At the time of amalgamation and absorption. 2 . When unquoted shares are to be bought or sold. 3. At the time of converting preference shares an d debentures into equity shares.

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10.01k views • 18 slides
Type of Investment?

Type of Investment?

Type of Investment?. Debt Securities. Equity Securities. Consolidate. Use amortized cost method. Does management have positive intent and ability to hold to maturity?. Yes. Greater than 50% ownership of voting stock?. No. No. Yes. Does investor have significant influence

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119 views • 1 slides

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