<p>This course will be an overview of:</p> <ul> <li>The definition and scope of elements classified as components of equity as well as general guidance related to equity&nbsp;</li> <li>Pertinent rights, privileges, and terms associated with various securities outstanding</li> <li>Applicable accounting and reporting requirements for stock dividends and stock splits, treasury stock transactions, and spinoff and reverse spinoff transactions</li> <li>Illustrated examples of how to apply ASC 505, Accounting for Equity</li> </ul>