Equity Transactions

Free CPA FAR (Financial Accounting & Reporting) lesson in Select Balance Sheet Accounts. 30 min read, ~4,542 words.

Stock issued for cash credits Common Stock at par and APIC for the excess; stock issued for non-cash consideration is recorded at the fair value of the consideration received or stock given up, whichever is more reliably measurable. Small stock dividend (under 20-25%) records at fair market value; large stock...