The date on which to measure the compensation element in a stock option granted to a corporate
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Intermediate II Accounting Flashcards | Quizlet
Corporations issue convertible debt for two main reasons. One is the desire to raise equity capital that, assuming conversion, will arise when the original debt is converted. When convertible debt is retired by the issuer, any material difference between the cash acquisition price and the carrying amount of the debt should be: When the cash proceeds from a bond issued with detachable stock warrants exceed the sum of the par value of the bonds and the fair market value of the warrants, the excess should be credited to: A corporation issues bonds with detachable warrants.
The amount to be recorded as paid-in capital is preferably A. The date on which to measure the compensation element in a stock option granted to a corporate employee ordinarily is the date on which the employee: Under the intrinsic value method, compensation expense resulting from an incentive stock option is generally: The bonds pay interest on January 31 and July Jenks should record, as a result of this conversion, a: In , Berger, Inc.
Handbook on Corporate Governance in Financial Institutions - Google Livres
In August , all of the preferred stock was convered into common stock. What total amount should be credited to additional paid-in capital from common stock as a result of the conversion of the preferred stock into common stock?
What amount should be allocated to the warrants?
On June 4, , Kiner issues 20, treasury shares to employees who exercied options under Kiner's employee stock option plan. The cost method is used.
What is the balance of the treasury stock on Kiner's balance sheet at December 31, ? With respect to the computation of earnings per share, which of the following would most indicative of a simple capital structure?
In determining diluted earnings per share, dividends on non convertible cumulative preferred stock should be A. When a bond issuer offers some form of additional consideration a "sweetener" to induce conversion, the sweetener is accounted for as a n: The major difference between convertible debt and stock warrants is that upon exercise of the warrants: Dilutive convertible securities must be used in the compuation of: Unrealized holding gains or losses which are recognized in income are from securities classified as: Debt securities that are accounted for at amortized cost, NOT fair value, are: In accounting for investments in debt securities that are classified as trading securities: The bonds, which mature on January 1, , pay interest semiannually on March 1 and September 1.
Assuming that Little uses the straight-line method of amortization and that the bonds are appropriately classified as available-for-sale, the net carrying value of the bonds should be shown on Little's December 31, balance sheet at: Redman Company's trading securities portfolio which is appropriately included in current assets is as follows: PICTURE HERE Ingnoring income taxes, what amount should be reported as a charge against income in Redman's income statement if is Redman's first year of operation?