Access the FASB Codification at http://asc.fasb.org/home to conduct research using the Codification Research System to prepare responses to the following items. Provide Codification references for your responses.
(a) Identify the authoritative literature that addresses disclosure of information about capital structure.
(b) Find definitions of the following:
(2) Participation rights.
(3) Preferred stock.
(c) What information about securities must companies disclose? Discuss how Hincapie should report the proposed preferred stock issue.
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