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Requirement to exclude from the determination of net income

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Reference no: EM131002130

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.

Reference no: EM131002130

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