decrease par value

share split reduce market value

no entry

book value per share increasing number of shares

Presentation and Analysis
return of ordinary share equity dont declare on treasury shares
cash dividends
payout ratio tidak berdasarkan jumah retained earning liquidating dividends board of directors vote on the declaration

if RE less than the devident, it will reduce C/S declared as liability

Dividend Policy
Share Premium recognizing gain or loss
Ordinary Shares dividend payable in assets
noncumulative and fully participating property dividends
restate at fair value the property
noncumulative and nonparticipating Dividend preferences
an addition to share capital ordinary

cumulative and nonparticipating doesnt affect any asset or liability

cumulative and fully participating issued by its corporation
Preference Share
share dividends
redeemable Equity issued at par value
Share Capital
convertible journal entry reflects a reclassification of equity
cumulative Equity par value shares
Features
participating no-par shares avoids confusion recording par vs fair value
callable avoids contingent liability
reason to buy T/S
increase EPS and ROE shares issued in combination with other securities proportional method

employee compensation incremental method

cost method methods
fair value of the goods or services received
par/stated vakue method treasury shares issued of shares if good/services cannot be measured, use fair value of share
shares issued in non-cash transactions issued
Retained earning
underwriting costs

accounting and legal fees

cost of issuing shares printing costs

taxes