Which of the following stockholders' equity disclosures are required under both GAAP and IFRS?
A. restrictions on the repayment of capital
B. reacquired shares and rights
C. share reserved for future issuances under sales contracts
D. revaluation reserve
Answer: B
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As part of their normal course of business, companies sometimes sell off entire divisions or segments. The accounting treatment for such sales is composed of two components and a reporting format. Required:
a. Describe the accounting treatment and reporting format used for such sales. b. Discuss why such sales are separated from other parts of the income statement.
Both net income and dividends can be found on the financial statement called the ____________________
Fill in the blank(s) with correct word
Similar to judicial notice, a presiding officer at an agency adjudication may
take ____ notice of facts without any proof of that fact being offered. Fill in the blanks with correct word
A donee beneficiary A) is not entitled to enforce a contract against either party
B) usually does not give consideration in return for the gift. C) will generally become a creditor beneficiary after his or her rights vest. D) is an incidental beneficiary.