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Pdf ebooks (8)The journal entry would be as follows: Account. Debit. Credit. Cash. $500. Common stock. $100. Additional paid-in capital, common stock. 400. To record the sell ...
http://accounting.utep.edu/sglandon/c18/c18b.pdf
Track the payment of dividends on ... excess is treated as additional paid-in capital ... deferred tax asset reversals and additional paid-in-capital journal entries.
https://content.etrade.com/etrade/corpservices/datasheet_EE7.pdf
European Financial Stability Facility (EFSF)
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€780 billion in accordance with their share in the paid-up capital of the European Central .... 7 See http://www.efsf.europa.eu/attachments/efsf_market_group_en. pdf .... additional conditionality should also be envisaged in the domains of ..... After the entry into force of ESM in July 2012, EFSF will continue in its current ...
http://www.efsf.europa.eu/attachments/faq_en.pdf
Reading & Understanding Financial Statements Reading
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decreases when the capital is withdrawn or dividends are paid. The Income Statement (or Statement of Operations) is ... In addition to the basic financial statements, most .... Additional paid-in capital. .... of a bookkeeping entry and does not ...
http://www.newkirk.com/pdf_forms/rufreview.pdf
Consolidation theories and push-down accounting: achieving global
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In addition, push-down accounting procedures are examined to determine if they can be ..... A new paid-in capital account is created, named push-down capital.
http://www.aabri.com/manuscripts/10442.pdf
ACCOUNTING AND REPORTING FOR LEASES AND
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Year-End Entries. 12. B. Operating Lease ... same manner as capital leases if they fit the definition of capital leases. ... payment in full, accompanied with a Uniform Commercial .... example, up front cash payments or additional rent to amortize ...
http://www.ucop.edu/ucophome/policies/acctman/l-217-11.pdf
Avoiding Common Errors in XBRL Creation
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The taxonomy is structured into industry-specific entry points so .... line item with the concept “Additional Paid In Capital” as part of a table: Additional Paid in ...
http://xbrl.us/research/documents/avoidingerrorswhitepaper.pdf
Introduction to the Consolidation Process
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ponent of the definition of an asset.4 In addition, control is implicit in the ..... when our primary concern is the mechanics of eliminating journal entries, but it does ...... and the parent's Common Stock and Additional Paid-In Capital (APIC) have ...
http://www.cambridgepub.com/aa_1e/HalHop1e_CH02_Website.pdf
