Additional Topics in Stockholders' Equity

Accumulated Other Comprehensive Income (AOCI) is all the changes in equity other than transactions from owners and distributions to owners.

A convertible security, such as convertible preferred stock, is any security that can be converted into another.

A stock warrant entitles the holder to buy the underlying stock of the issuer at a fixed exercise price until the expiration date.

Diluted earnings per share (EPS) takes the basic EPS formula and accounts for the effect of dilutive shares on earnings.