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Ewfrwe If the Fair Market Value of the Securities Is Not Determinable

Autor:   •  October 16, 2011  •  Essay  •  759 Words (4 Pages)  •  1,735 Views

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ewfrwe if the fair market value of the securities is not determinable

2) Illustrations

a) A corporation issued 10,000 shares of common stock with a

par value of $5 and a fair market value of $15 for land

with a fair market value of $152,000

Land 150,000

Common Stock 50,000

(10,000 x 5)

Paid-in Capital in Excess of

Par--Common Stock 100,000

(10,000 x 10)

b) A corporation issued 10,000 shares of common stock with a

par value of $5 for land with a fair market value of

$152,000; the fair market value of the common stock is

unknown

Land 152,000

Common Stock 50,000

(10,000 x 5)

Paid-in Capital in Excess of

Par--Common Stock 102,000

...

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