During the past 30 years, a wide variety of new financial instruments have been introduced into the marketplace. In addition to the traditional basic securities of common stock, preferred stock, and bonds, one can now also own convertible bonds, convertible... 

Ownership in a corporation is represented by stock certificates, which is why the owners are called stockholders. In some states, stockholders are called shareholders. Ownership interest in a corporation is made up of common, and optionally, preferred... 

CON 6 defines stockholder’s equity as the residual interest in the assets of an entity after deducting its liabilities. Stockholders’ equity is comprised of all capital contributed to the entity plus its accumulated earnings less any distributions...