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Volume 2

15-1

CHAPTER EQUITY

15

Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield

15-2

Equity

The Corporate Form
Corporate law Share system Variety of ownership interests

Equity

Preference Shares
Features Accounting for and reporting preference shares

Dividend Policy
Financial condition and dividend distributions Types of dividends Shares split Disclosure of restrictions

Presentation and Analysis
Presentation Analysis

Issuance of shares Reacquisition of shares

15-3

The Corporate Form of Organization
Three primary forms of business organization

Proprietorship

Partnership

Corporation

Special characteristics of the corporate form:
1. Influence of state corporate law. 2. Use of the share system. 3. Development of a variety of ownership interests.
LO 1 Discuss the characteristics of the corporate form of organization.

15-4

The Corporate Form of Organization
State Corporate Law
Corporation must submit articles of incorporation to the appropriate governmental agency for the country in which incorporation is desired. General Motors - incorporated in Delaware. U.S. Steel - incorporated in New Jersey.
Accounting for equity follows the provisions of the business incorporation act of each government.
15-5

LO 1 Discuss the characteristics of the corporate form of organization.

The Corporate Form of Organization
Share System
In the absence of restrictive provisions, each share carries the following rights:
1. To share proportionately in profits and losses. 2. To share proportionately in management (the right to vote for directors). 3. To share proportionately in assets upon liquidation. 4. To share proportionately in any new issues of shares of the same class—called the preemptive right.
15-6

LO 1 Discuss the characteristics of the corporate form of organization.

The Corporate Form of Organization
Variety of Ownership Interests
Ordinary shares represent the residual corporate interest. Bears ultimate risks of loss. Receives the benefits of success. Not guaranteed dividends nor assets upon dissolution.
Preference shares are created by contract, when shareholders’ sacrifice certain rights in return for other rights or privileges, usually dividend preference.

15-7

LO 1 Discuss the characteristics of the corporate form of organization.

Equity
Ordinary Shares Contributed Capital
Account

Share Premium
Account

Preference Shares
Account

Two Primary Sources of Equity

Retained Earnings
Account

Less: Treasury Shares
Account

Assets – Liabilities = Equity

15-8

LO 2 Identify the key components of equity.

Equity
Issuance of Shares
Shares authorized - Shares sold - Shares issued
Accounting problems:
1. Par value shares. 2. No-par shares. 3. Shares issued in combination with other securities. 4. Shares issued in non-cash transactions. 5. Costs of issuing shares.
15-9

LO 3 Explain the accounting procedures for issuing shares.

Equity
Par Value Shares
Low par values help companies avoid a contingent liability. Corporations maintain accounts for: Preference Shares or Ordinary Shares. Share Premium

15-10

LO 3 Explain the accounting procedures for issuing shares.

Equity
No-Par Shares
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
A major disadvantage of no-par shares is that some countries levy a high tax on these issues. In addition, in some countries the total issue price for no-par shares may be considered legal capital, which could reduce the flexibility in paying dividends.
15-11

LO 3 Explain the accounting procedures for issuing shares.

Equity
Illustration: Video Electronics Corporation is organized with 10,000 ordinary shares authorized without par value. If Video Electronics issues 500 shares for cash at 10 per share, it makes the following entry. Cash Share Capital—Ordinary 5,000 5,000

15-12

LO 3 Explain the accounting procedures for issuing shares.

Equity
Illustration: Some countries require that no-par shares have a stated value. If a company issued 1,000 of the shares with a 5 stated value at 15 per share for cash, it makes the following entry. Cash Share Capital—Ordinary Share Premium—Ordinary 15,000 5,000 10,000

15-13

LO 3 Explain the accounting procedures for issuing shares.

Equity
Shares Issued with Other Securities
Two methods of allocating proceeds: Proportional method. Incremental method.

15-14

LO 3 Explain the accounting procedures for issuing shares.

Equity
BE15BE15-4: Ravonette Corporation issued 300 shares of $10 par value ordinary shares and 100 shares of $50 par value preference shares for a lump sum of $13,500. The ordinary shares have a market value of $20 per share, and the preference shares have a market value of $90 per share.
Number 300 100 Amount Total x $ 20.00 = $ 6,000 x 90.00 9,000 Fair Market Value $ 15,000 Preference $ 13,500 60% $ 8,100 Percent 40% 60% 100%

Ordinary shares Preference shares

Allocation: Issue price Allocation % Total
15-15

Ordinary $ 13,500 40% $ 5,400

Proportional Method
LO 3

Equity
BE15BE15-4: Ravonette Corporation issued 300 shares of $10 par value ordinary shares and 100 shares of $50 par value preference shares for a lump sum of $13,500. The ordinary shares have a market value of $20 per share, and the preference shares have a market value of $90 per share. Journal entry (Proportional): Cash Preference shares (100 x $50) Share premium - preference Ordinary shares (300 x $10) Share premium - ordinary
15-16

13,500 5,000 3,100 3,000 2,400

LO 3 Explain the accounting procedures for issuing shares.

Equity
BE15-4 (Variation): Ravonette Corporation issued 300 shares of $10 par value ordinary shares and 100 shares of $50 par value preference shares for a lump sum of $13,500. The ordinary shares have a market value of $20 per share, and the value of preference shares are unknown.

Ordinary shares Preference shares

Number 300 100

Amount Total x $ 20.00 = $ 6,000 x Fair Market Value $ 6,000 Preference $ 13,500 (6,000) $ 7,500

Allocation: Issue price Ordinary Total
15-17

Ordinary

Incremental Method

$

6,000

LO 3 Explain the accounting procedures for issuing shares.

Equity
BE15-4 (Variation): Ravonette Corporation issued 300 shares of $10 par value ordinary shares and 100 shares of $50 par value preference shares for a lump sum of $13,500. The ordinary shares have a market value of $20 per share, and the value of preference shares are unknown. Journal entry (Incremental): Cash Preference shares (100 x $50) Share premium - preference Ordinary shares (300 x $10) Share premium - ordinary
15-18

13,500 5,000 2,500 3,000 3,000

LO 3 Explain the accounting procedures for issuing shares.

Equity
Shares Issued in Noncash Transactions
The general rule: Companies should record shares issued for services or property other than cash at the fair value of the goods or services received. If the fair value of the goods or services cannot be measured reliably, use the fair value of the shares issued.

15-19

LO 3 Explain the accounting procedures for issuing shares.

Equity
Illustration: The following series of transactions illustrates the procedure for recording the issuance of 10,000 shares of $10 par value ordinary shares for a patent for Marlowe Company, in various circumstances. 1. Marlowe cannot readily determine the fair value of the patent, but it knows the fair value of the shares is $140,000. Patent Share Capital—Ordinary Share Premium—Ordinary
15-20

140,000 100,000 40,000

LO 3 Explain the accounting procedures for issuing shares.

Equity
2. Marlowe cannot readily determine the fair value of the shares, but it determines the fair value of the patent is $150,000. Patent Share Capital—Ordinary Share Premium—Ordinary 150,000 100,000 50,000

15-21

LO 3 Explain the accounting procedures for issuing shares.

Equity
3. Marlowe cannot readily determine the fair value of the shares nor the fair value of the patent. An independent consultant values the patent at $125,000 based on discounted expected cash flows. Patent Share Capital—Ordinary Share Premium—Ordinary 125,000 100,000 25,000

15-22

LO 3 Explain the accounting procedures for issuing shares.

Equity
Costs of Issuing Stock
Direct costs incurred to sell shares, such as underwriting costs, accounting and legal fees, printing costs, and taxes, should reduce the proceeds received from the sale of the shares.

15-23

LO 3 Explain the accounting procedures for issuing shares.

Equity
Reacquisition of Shares
Corporations purchase their outstanding shares to: Provide tax-efficient distributions of excess cash to shareholders. Increase earnings per share and return on equity. Provide shares for employee compensation contracts or to meet potential merger needs. Thwart takeover attempts or to reduce the number of shareholders. Make a market in the shares.
15-24

LO 4 Describe the accounting for treasury shares.

Equity
Purchase of Treasury Shares
Two acceptable methods: Cost method (more widely used). Par or Stated value method. Treasury shares reduces equity.

15-25

LO 4 Describe the accounting for treasury shares.

Equity
Illustration: Pacific Company issued 100,000 shares of $1 par value ordinary shares at a price of $10 per share. In addition, it has retained earnings of $300,000.
Illustration 15-3

15-26

LO 4 Describe the accounting for treasury shares.

Equity
Illustration: Pacific Company issued 100,000 shares of $1 par value ordinary shares at a price of $10 per share. In addition, it has retained earnings of $300,000. On January 20, 2011, Pacific acquires 10,000 of its shares at $11 per share. Pacific records the reacquisition as follows. Treasury Shares Cash 110,000 110,000

15-27

LO 4 Describe the accounting for treasury shares.

Equity
Illustration: The equity section for Pacific after purchase of the treasury shares.
Illustration 15-4

15-28

LO 4 Describe the accounting for treasury shares.

Equity
Sale of Treasury Shares
Above Cost Below Cost Both increase total assets and equity.

15-29

LO 4 Describe the accounting for treasury shares.

Equity
Sale of Treasury Shares above Cost. Pacific acquired 10,000 treasury shares at $11 per share. It now sells 1,000 shares at $15 per share on March 10. Pacific records the entry as follows. Cash Treasury Shares Share Premium—Treasury 15,000 11,000 4,000

15-30

LO 4 Describe the accounting for treasury shares.

Equity
Sale of Treasury Shares below Cost. Pacific sells an additional 1,000 treasury shares on March 21 at $8 per share, it records the sale as follows. Cash Share Premium—Treasury Treasury Shares 8,000 3,000 11,000

15-31

LO 4 Describe the accounting for treasury shares.

Equity
Illustration 15-5

Illustration: Assume that Pacific sells an additional 1,000 shares at $8 per share on April 10. Cash Share Premium—Treasury Retained Earnings Treasury Shares
15-32

8,000 1,000 2,000 11,000
LO 4 Describe the accounting for treasury shares.

Equity
Retiring Treasury Shares
Decision results in cancellation of the treasury shares and a reduction in the number of shares of issued shares.

15-33

LO 4 Describe the accounting for treasury shares.

Preference Shares
Features often associated with preference shares.
1. 2. 3. 4. 5. Preference as to dividends. Preference as to assets in the event of liquidation. Convertible into ordinary shares. Callable at the option of the corporation. Non-voting.

15-34

LO 5 Explain the accounting for and reporting of preference shares.

Preference Shares
Features of Preference Shares
Cumulative Participating Convertible Callable Redeemable A corporation may attach whatever preferences or restrictions, as long as it does not violate its country’s incorporation law.

The accounting for preference shares at issuance is similar to that for ordinary shares.
15-35

LO 5 Explain the accounting for and reporting of preference shares.

Preference Shares
Illustration: Bishop Co. issues 10,000 shares of ?10 par value preference shares for ?12 cash per share. Bishop records the issuance as follows:
Cash Share Capital—Preference Share Premium—Preference 120,000 100,000 20,000

15-36

LO 5 Explain the accounting for and reporting of preference shares.

Dividend Policy
Few companies pay dividends in amounts equal to their legally available retained earnings. Why?
Maintain agreements with creditors. Meet state incorporation requirements. To finance growth or expansion. To smooth out dividend payments. To build up a cushion against possible losses.

15-37

LO 6 Describe the policies used in distributing dividends.

Dividend Policy
Types of Dividends
1. Cash dividends. 2. Property dividends. 3. Liquidating dividends. 4. Share dividends.

All dividends, except for share dividends, reduce the total equity in the corporation.

15-38

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Cash Dividends
Board of directors vote on the declaration of cash dividends. A declared cash dividend is a liability. Companies do not declare or pay cash dividends on treasury shares.
Three dates: a. Date of declaration b. Date of record c. Date of payment

15-39

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Illustration: Roadway Freight Corp. on June 10 declared a cash dividend of 50 cents a share on 1.8 million shares payable July 16 to all shareholders of record June 24.
At date of declaration (June 10) Retained Earnings Dividends Payable At date of record (June 24) At date of payment (July 16) Dividends Payable Cash
15-40

900,000 900,000 No entry

900,000 900,000

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Property Dividends
Dividends payable in assets other than cash. Restate at fair value the property it will distribute, recognizing any gain or loss.

15-41

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Illustration: Trendler, Inc. transferred to shareholders some of its investments (held-for-trading) in securities costing $1,250,000 by declaring a property dividend on December 28, 2010, to be distributed on January 30, 2011, to shareholders of record on January 15, 2011. At the date of declaration the securities have a fair value of $2,000,000. Trendler makes the following entries. At date of declaration (December 28, 2010) Equity Investments Unrealized Holding Gain or Loss—Income Retained Earnings Property Dividends Payable
15-42

750,000 750,000 2,000,000 2,000,000

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Illustration: Trendler, Inc. transferred to shareholders some of its investments (held-for-trading) in securities costing $1,250,000 by declaring a property dividend on December 28, 2010, to be distributed on January 30, 2011, to shareholders of record on January 15, 2011. At the date of declaration the securities have a fair value of $2,000,000. Trendler makes the following entries. At date of distribution (January 30, 2011) Property Dividends Payable Equity Investments 2,000,000 2,000,000

15-43

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Liquidating Dividends
Any dividend not based on earnings reduces amounts paid-in by shareholders.

15-44

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Illustration: McChesney Mines Inc. issued a “dividend” to its ordinary shareholders of $1,200,000. The cash dividend announcement noted that shareholders should consider $900,000 as income and the remainder a return of capital. McChesney Mines records the dividend as follows. Date of declaration Retained Earnings Share Premium—Ordinary Dividends Payable 900,000 300,000 1,200,000

15-45

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Illustration: McChesney Mines Inc. issued a “dividend” to its ordinary shareholders of $1,200,000. The cash dividend announcement noted that shareholders should consider $900,000 as income and the remainder a return of capital. McChesney Mines records the dividend as follows. Date of payment Dividends Payable Cash 1,200,000 1,200,000

15-46

LO 7 Identify the various forms of dividend distributions.

Dividend Policy
Share Dividends
Issuance by a company of its own shares to shareholders on a pro rata basis, without receiving any consideration. When share dividend is less than 20–25 percent of the ordinary shares outstanding, company transfers fair market value from retained earnings (small share dividend).

15-47

LO 8 Explain the accounting for small and large share dividends, and for share splits.

Dividend Policy
Illustration: Vine Corporation has outstanding 1,000 shares of ?100 par value ordinary shares and retained earnings of ?50,000. If Vine declares a 10 percent share dividend, it issues 100 additional shares to current shareholders. If the fair value of the shares at the time of the share dividend is ?130 per share, the entry is: Date of declaration Retained Earnings Ordinary Share Dividend Distributable Share Premium—Ordinary 13,000 10,000 3,000

15-48

LO 8 Explain the accounting for small and large share dividends, and for share splits.

Dividend Policy
Illustration: Vine Corporation has outstanding 1,000 shares of ?100 par value ordinary shares and retained earnings of ?50,000. If Vine declares a 10 percent share dividend, it issues 100 additional shares to current shareholders. If the fair value of the shares at the time of the share dividend is ?130 per share, the entry is: Date of distribution Ordinary Share Dividend Distributable Share Capital—Ordinary 10,000 10,000

15-49

LO 8 Explain the accounting for small and large share dividends, and for share splits.

Dividend Policy
Share Split
To reduce the market value of shares. No entry recorded for a share split. Decrease par value and increased number of shares.
Illustration 15-9

15-50

LO 8 Explain the accounting for small and large share dividends, and for share splits.

Dividend Policy
Share Split and Share Dividend Differentiated
Large Share Dividend - 20–25 percent of the number of shares previously outstanding.
? ?

Same effect on market price as a share split. Par value transferred from retained earnings to share capital.

15-51

LO 8 Explain the accounting for small and large share dividends, and for share splits.

Dividend Policy
Illustration: Rockland Steel, Inc. declared a 30 percent share dividend on November 20, payable December 29 to shareholders of record December 12. At the date of declaration, 1,000,000 shares, par value $10, are outstanding and with a fair value of $200 per share. The entries are:

15-52

LO 8

Presentation and Analysis of Equity
Presentation of Equity
Illustration 15-12

15-53

LO 9 Indicate how to present and analyze equity.

Presentation and Analysis of Equity
Presentation of Statement of Changes in Equity
Illustration 15-13

15-54

LO 9 Indicate how to present and analyze equity.

Presentation and Analysis of Equity
Analysis
Illustration: Gerber’s Inc. had net income of $360,000, declared and paid preference dividends of $54,000, and average ordinary shareholders’ equity of $2,550,000.
Illustration 15-14

Ratio shows how many dollars of net income the company earned for each dollar invested by the owners.
15-55

LO 9

Presentation and Analysis of Equity
Illustration: Troy Co. has cash dividends of $100,000 and net income of $500,000, and no preference shares outstanding.
Illustration 15-15

It is important to some investors that the payout be sufficiently high to provide a good yield on the share.
15-56

LO 9

Presentation and Analysis of Equity
Illustration: Troy Co. has cash dividends of $100,000 and net income of $500,000, and no preference shares outstanding.
Illustration 15-16

Amount each share would receive if the company were liquidated on the basis of amounts reported on the balance sheet.
15-57

LO 9

Many countries have different investor groups than the United States. For example, in Germany, financial institutions like banks are not only the major creditors but often are the largest shareholders as well. In the United States and the United Kingdom, many companies rely on substantial investment from private investors. The accounting for treasury share retirements differs between IFRS and U.S. GAAP. The statement of changes in equity is usually referred to as the statement of stockholders’ equity (or shareholders’ equity) under U.S. GAAP.
15-58

Both IFRS and U.S. GAAP use the term retained earnings. However, IFRS relies on the term “reserve” as a dumping ground for other types of equity transactions, such as other comprehensive income items as well as various types of unusual transactions related to convertible debt and share option contracts. U.S. GAAP relies on the account Accumulated Other Comprehensive Income (Loss). Under IFRS, it is common to report “Revaluation Surplus” related to increases or decreases in items such as property, plant, and equipment; mineral resources; and intangible assets. The term surplus is generally not used in U.S. GAAP.
15-59

Dividend Preferences
Illustration: In 2011, Mason Company is to distribute $50,000 as cash dividends, its outstanding ordinary shares have a par value of $400,000, and its 6 percent preference shares have a par value of $100,000. 1. If the preference shares are noncumulative and nonparticipating:
Illustration 15A-1

15-60

LO 10 Explain the different types of preference share dividends and their effect on book value per share.

Illustration: In 2011, Mason Company is to distribute $50,000 as cash dividends, its outstanding ordinary shares have a par value of $400,000, and its 6 percent preference shares have a par value of $100,000. 2. If the preference shares are cumulative and non-participating, and Mason Company did not pay dividends on the preference shares in the preceding two years:
Illustration 15A-2

15-61

LO 10 Explain the different types of preference share dividends and their effect on book value per share.

3.

If the preference shares is noncumulative and is fully participating:
Illustration 15A-3

15-62

LO 10

Illustration: In 2011, Mason Company is to distribute $50,000 as cash dividends, its outstanding ordinary shares have a par value of $400,000, and its 6 percent preference shares have a par value of $100,000. 4. If the preference shares are cumulative and fully participating, and Mason Company did not pay dividends on the preference shares in the preceding two years:
Illustration 15A-4

15-63

LO 10 Explain the different types of preference share dividends and their effect on book value per share.

Book Value Per Share
Book value per share is computed as net assets divided by outstanding shares at the end of the year. The computation becomes more complicated if a company has preference shares.
Illustration 15A-5

15-64

LO 10 Explain the different types of preference share dividends and their effect on book value per share.

Assume that the same facts exist except that the 5 percent preference share are cumulative, participating up to 8 percent, and that dividends for three years before the current year are in arrears.
Illustration 15A-6

15-65

LO 10

Copyright
Copyright ? 2011 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.

15-66


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