=+In case there are two or more classes of stock, account for the equity capital invested for
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=+In case there are two or more classes of stock, account for the equity capital invested for each and disclose the rights and preferences to dividends and to prin-
cipal in liquidation.
Principle B-4
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Related Book For 
Accounting Theory Conceptual Issues In A Political And Economic Environment
ISBN: 9780324186239
6th Edition
Authors: Harry I. Wolk, James Dodd, Michael G. Tearney
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