FMLA Obligations – Case: Spangler v Federal Home Loan Bank of Des Moines
February 26, 2021
rhetorical comm test
February 26, 2021

Comprehensive and Net Income

1. Why is income in the equity portion of the balance sheet called “dirty-surplus” income?
2. Why can “value be lost” if an analyst works with reported net income rather than comprehensive income?
3. Before it found the practice to be too expensive, Microsoft (and a number of other firms) was in the habit of repurchasing some of the shares that it issued each year as employees exercised stock options. The rationale, according to commentators, was to avoid the dilution from shares issued to employees.

  • Do share issues from the exercise of employee stock options cause dilution?
  • Do share repurchases reverse dilution?
  • Why would Microsoft feel that repurchasing shares is “too expensive”?

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