Stock issued in non-cash transactions
- Again as we have seen before--You use the FMV of what you have given up or what you have received whichever is clearer. Shares for services should be valued at date of service not date of share issue.
Additional payments for shares--normally adjust premium or discount account.
Costs of issuing shares
- Offset against proceeds or
- Set up as an intangible and amortize (like debt).