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- References

No definition available.

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- References

No definition available.

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The cash inflow associated with the amount received from entity's first offering of stock to the public.

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-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 14
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The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).

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Amount of decrease to net income for accretion of temporary equity to its redemption value to derive net income apportioned to common stockholders.

No definition available.

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Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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-Subparagraph (SX 210.13-02(a)(4)(iv))
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