At the beginning of this year Aramed had 400,000 shares of common stock outstanding. Aramed paid a 10 percent stock dividend on March 31 of this year. Aramed issued 90,000 new common shares on June 20 of this year and repurchased 12,000 shares on December 1. The number of shares Aramed should use in computing earnings per share at the end of the year is:

Retained earnings is equal to

At what point in time are shareholders entitled to a cash dividend?

Summarize IFRS 3 (IFRS).

What is the purpose of an 8-K filing with the SEC?

When bonds are converted into common stock:

Under which category is Mortgage Payable?

What is NOT considered a current asset?

What is the definition of LIFO for inventory valuation purposes?

What is interest payable considered?

At January 1, 2010, the balance of equity was $200,000. During the year of 2010, revenue and expenses were as follows: Revenue = $300,000; Expenses = $240,000. What is the balance of equity at December 31, 2010?