Shareholder Equity Components

1
Shareholder Equity Components

• Capital stock
• Capital in excess of par or Additional paid-in
  capital
• Retained earnings
• Accumulated other comprehensive income
• Less Treasury stock

2
Dividends

• Cash
• Declaration versus payment date
• Stock
• Less than 25
• Transfer from retained earnings
• Stock split
• Impact on par value

3
Critical Measures

• EPS earnings per share
• ROE return on equity
• P/E Ratio price-earnings ratio

4
Stock Options

• SFAS 123
• Expense or antidote?
• Current perspective

5
Statement of Cash Flows

• SFAS 95
• Wheres the Cash?
• p. 1025 and p. 1059
• Direct versus indirect presentation of cash from
  operating activities