Accounting for Redeemable Preferred Stock: Unresolved Issues.
研究了可赎回优先股相关的损益表问题，包括股息和提前赎回成本的会计处理，并探讨了权益与负债的概念性质及优先股的特征。
Abstract Examines income statement issues associated with redeemable preferred stock, such as accounting for dividends and early redemption costs. Securities and Exchange Commission's rules regarding redeemable preferred stock; Conceptual nature of equity and liabilities; Characteristics of preferred stock.