Use the pull$-$down menu and select the correct term that matches with its definition$/$clue$.$ ALL terms will be utilized just ONCE.

TermDefinition$/$ClueAnswer $1$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$1)$An accounting approach that reflects financial statement changes in the current periodof change and future periods.Answer $2$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$2)$A term for a stock that has been acquired and no longer issued and outstanding.Answer $3$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$3)$A capital structure that incorporates potential common shares outstanding.Answer $4$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$4)$This change occurs when you switch from one GAAP accounting method to another.Answer $5$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$5)$Shares with certain preferences or rights, including priority claim on dividends.Answer $6$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$6)$Issuable shares of common stock that a company will issue if certain conditions are met.Answer $7$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$7)$This change involves a revision when new information comes to light$($e$.$g$.,$ Depreciation, Bad Debts, etc.$).$Answer $8$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$8)$A document prepared by a corporation that describes its nature and purposeand type and number of stock authorized.Answer $9$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$9)$The name for restricted stock actually given in the name of an employee butcompany may maintain physical possession of the shares.Answer $10$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$10)$Abbreviation for comprehensive income acquired over current and prior periods.Answer $11$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$11)$A threshold determined by management and auditors in which omission of anitem would have an impact on the financial statements.Answer $12$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$12)$A method used for stock options and warrants in diluted EPS calculation.Answer $13$AOCIArticles of incorporationBasic EPSChange in accounting principleChange in estimateComplex capital structureContingently issuable sharesDividendMaterialityPreferred stockProspective treatmentRestatementRestricted stock SHARE awardsRetired stockTreasury stock method$13)$