西方財務會計培訓教案(英文版)(ppt 68頁)

西方財務會計培訓教案(英文版)內容提要：
Corporate Capital：
Stock Issued in Noncash Transactions
The general rule: Companies should record stock issued for services or property other than cash at either the:
fair value of the stock issued or
fair value of the noncash consideration received,
whichever is more clearly determinable.
Features often associated with preferred stock.
Preference as to dividends.
Preference as to assets in liquidation.
Convertible into common stock.
Callable at the option of the corporation.
Nonvoting.

..............................