Section 8
Additional Topics in Stockholders' Equity
Book
Version 3
By Boundless
By Boundless
Boundless Accounting
Accounting
by Boundless
4 concepts
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Other Comprehensive Income
Accumulated Other Comprehensive Income (AOCI) is all the changes in equity other than transactions from owners and distributions to owners.
![Thumbnail](../../../../../../figures.boundless-cdn.com/12150/square/ion-stock-certificate-1964.jpeg)
Convertible Stock
A convertible security, such as convertible preferred stock, is any security that can be converted into another.
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Stock Warrants
A stock warrant entitles the holder to buy the underlying stock of the issuer at a fixed exercise price until the expiration date.
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Calculating Diluted Earnings per Share
Diluted earnings per share (EPS) takes the basic EPS formula and accounts for the effect of dilutive shares on earnings.