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Corporations won stock that has been issued to shareholder and subsequently reacquired. T/S are not entitled to any of the rights of ownership given to common shareholders, such as the right to vote or right to receive dividends. There are two method: Cost method and Legal method Difference:timing of gain/Loss recognized ot treasury stock transactions….
Accumulated other comprehensive income (AOCI) Pension adjustment Unrealized gains/losses on available-for-sale security Foreign currency translation Effective portion of cash flow hedge Revaluation surplus(IFRS only)
Stockholders’ equity: owners’ claim to the net assets, which equals assets minus liabilites. included following items: Capital Stock: common stock and preferred stock Additional paid-in capital (APIC) 股本溢价 Retained Earnings (RE) Accumulated other comprehensive income (AOCI) Noncontrolling interest (NCI) Treasury stock (TS) Capital Stock included:Common Stock and Preferred Stock Common StockBasic ownership interests, voting rightsBear…
笔记，这些financial statement 是管理基金的需要提供的报表。 Required financial statements for DB plans: Statement of net assets available for benefits; (BS-Assets) Statement of changes in net assets available for benefits; (Asset changes) Statement of accumulated plan benefits;(BS-Liability) Statement of changes in accumulated plan benefits. (BS-Assets) Statement of net assets available for benefits 包括下面一些内容。 Assets(Cash,Stock,bonds, real estate, etc.) Receivables(accrued interest…