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Requirement to exclude from the determination of net income

Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for accounting for each of the following items:

1. Requirements to disclose within the financial statements the pertinent rights and privileges of the various securities outstanding.

2. Requirement to record a "small" stock dividend at the fair value of the shares issued.

3. Requirement to exclude from the determination of net income gains and losses on transactions in a company's own stock.

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Accounting Basics: Requirement to exclude from the determination of net income

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Accounting Basics: Requirement to exclude from the determination of net income

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