A. The authoritative literature that addresses the disclosure of information about the large(p) anatomical structure is found in FASBs Superseded Standards. It is under FAS 129: divine apocalypse of Information about Capital Structure. B. 505-10-20 1. Securities: the evidence of debt or self-abnegation or a related right. It includes options and warrants as well as debt and stock. 2. Participation Rights: Contractual rights of auspices holders to receive dividends or returns from the certification issuers profits, cash flows, or returns on investments. 3. Preferred source: A security that has preferential rights compared to common stock. C. Companies should disclose: -505-10-50 apocalypse: (50-2) For securities, companies must disclose e very changes in shareholders lawfulness and some(prenominal) changes in the number of shares of equity securities during at least the around recent yearly fiscal blockage and any avocation interim full stop presented.
Companies may disclose this information in separate directions, in the basic financial statements, or in the notes. (50-3) Companies should withal disclose the pertinent rights and privileges of any securities outstanding. Companies must as well as disclose the number of shares issued upon conversion, exercise, or rejoicing of required conditions during at least the most recent annual fiscal period an d any subsequent interim period presented. ! -505-10-50 Disclosure: (50-4) In the case of preferred stock, a community should disclose the settlement preference of the stock. The disclosure should be do in the equity section of financial coif in the aggregate (parenthetically or in short) rather than on a per-share basis or through disclosure in the notes. (50-5) A company should also disclose (either on the face of the statement of financial position or in the notes thereto): a. The aggregate or...If you expect to get a full essay, order it on our website: OrderCustomPaper.com
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