... trading in securities of public businesses. The SEC has broad powers and can suspend the trading in securities of abusiness. The SEC also has primary jurisdiction in making accountingand financial ... statement, this is more in the nature of a supporting schedulethat summarizes in one place various changes in the owners’ equityaccounts of a business during the period—including the issuance andretirement ... 75–76Income tax (factor in capitaliza-tion structure of business),89–91, 193–194, 218Income tax expense, 33,116–117, 192Index, The Fast Forward MBA in Finance, 2nd edition, Tracy,11Indirect...