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Accounting for Equity - Coggle Diagram
Accounting for Equity
Share Issues
What is equity?
Share types
Issuing
Accounting
Preliminary expenses
Application
Allotment
Calls
Payment in advance or in arrears
Forfeiture
Cancellation
Reissue
Other
Issues that do not raise cash
Options and convertables
Repurchase and redemption
Disclosures
Distributions
Solvency test
Liquidity
Financial position
Dividends
Dividend election plans