Stockholders's Equity, (including stock options) and Retained Earnings - updated 8/25/08
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Related Articles and Web Sites:
Edustock: This site contains information about the stockmarket, simulations, etc.
Picking a Stock (comparison between common and preferred stocks)
Beginners' Guide to IPOs from Hoover's. This article (part of Hoover's IPO Central website) explains what IPOs are, etc.
Anon: Stock Options Bring Heated Forum in D.C. San Jose Mercury News, May 12, 2003 Source: http://www.smartpros.com/
http://pro2net.adbureau.net/cgi-bin/accipiter/adclick.exe/SITE=200/AREA=accounting.news.all?1054566366700
accessed 10/2003
______. Accounting, Economic Experts Call Expensing Stock Options Improper Accounting Source: ccountingWEB.com - Aug-18-2006
______. Cisco Proposes Option for Options Source: AccountingWEB.com - May-13-2005
Author Warren Buffet Goes Wild, Fortune (6/19/98)
Author The Ralley in the Valley, Fortune (7/7/1997)
Author QUASI-REORGANIZATIONS Source: Stice textbook online supplements
FASB EXPOSURE DRAFT (Revised) Proposed Statement of Financial Accounting Standards Earnings per Share an amendment of FASB Statement No. 128 issued http://www.fasb.org/draft/rev_ed_earnings_per_share.pdf
Hamilton, Walter, How To Know What A Stock's P/E Figure Is Telling You, Los Angeles Times ( February 24, 1998, Tuesday, Home Edition, Business; Part D; Page 1)
MAREMONT, M. and SERENA NG Stock Buyback Now May Spur a Big Bill Later THE WALL STREET JOURNAL
January 31, 2006; Page C1
Teitelbaum, Richard S. What's Driving Return on Equity? Fortune (4/29/1997)
The Class Action Market (Joseph A. Grundfest, WSJ 2/7/07, p. A15) A very interesting article that argues that security class action law suits are declining because of strong SEC enforcement of the Sarbanes-Oxley law
SEC Accountant Issues Guidelines on Stock Options By DAVID REILLY, WSJ online, September 20, 2006
Options - A lightning rod for over 2 decades Janice K. Mandel (PwC's "nextwave", 16-June-2005)
Options Score Card (WSJ online, accessed 2/7/07: http://online.wsj.com/public/resources/documents/info-optionsscore06-full.html
Stock Split: Microsoft history and explanations |
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Stock options and stock appreciation plans. APB 25 and FAS 123 requirements and examples. |
Stock options (excel) |
Example of a spreadsheet to calculate option prices using the Black-Scholes option pricing model. The article where the spreadsheet originated: Employee Stock Options FASB 123: Putting together the pieces. James R. Mountain. Journal of Accountancy, 1996 January, p. 73. |
Putting together the Pieces (PDF version) |
| Power point presentation of options | Options.ppt |
| Earnings per share (excel) | Earnings per share |
| Tombstone Ad (State of California Bonds) to get more information go to | http://www.treasurer.ca.gov/bonds/index.asp |
| A real tombstone ad | |
Earnings per share (power point) |
Find the footnote in which the companies linked below discuss the various issues covered in your text and class. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
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Practice Quizzes: equity 1 | equity 2| equity 3 EPS-1 | EPS2|
Note: these are old and may be outdated. Go to Stice for more up to date quizzes
The REAL quiz (for points) is on webCT
Contact Information
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461