6.) Assets or services acquired by a corporation in exchange for shares of stock should be recorded at:

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Please answer the multiple choice questions with only simple explanation. Thankyou!

6.) Assets or services acquired by a corporation in exchange for shares of stock should be recorded at:

the book value of the stock at the time of the transaction
 
the difference between the historical cost of the assets or services received and the amount of cash paid out as a result of the transaction
 
the historical cost of the assets or services received less any cash received as a result of the transaction
 
the fair market value of the assets or services received
 
7.) Which of the following regarding the conversion of preferred stock into common stock is true?
 
gains resulting from a conversion are recognized and losses resulting from a conversion are not recognized
 
losses resulting from a conversion are recognized and gains resulting from a conversion are not recognized
 
 
both gains and losses from a conversion are not recognized
 
no gain or loss resulting from a conversion are not recognized
 
8.) Donated capital is recorded:
 
as an accounting gain in the period it is received
 
as an accounting loss in the period it is received
 
at its fair market value in the period it is received
 
as an increase in legal capital in the period it is received
 
9.) Capital stock with a designated value reported on the stock certificate is known as:
 
common stock
 
no par stock with stated value
 
par value stock
 
preferred stock
 
10.) The excess of the subscriptions price over the par value should be recorded as APIC for: 
 
No,No
 
No,Yes
 
Yes,No
 
Yes,Yes
 
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