Shareholders' equity is the wealth of the owners in the firm. It consists of two elements: a) the capital contributed by them and b) the earnings generated by the operations and retained in the firm. This note explains how to account for the principal transactions that can affect shareholders' equity: -Capital contributions -Common equity -Preferred stocks -Earnings and comprehensive income -Corporate distributions -Cash dividends -Dividends on account -Share dividends -Capital write-downs -Share splits -Share repurchases -Share repurchases for treasury -Share repurchases for cancellation -Share repurchases -Share repurchases for treasury -Share repurchases for cancellation

【書誌情報】

ページ数：11ページ

サイズ：A4

商品番号：HBSP-IES536

発行日：2016/5/4

登録日：2016/8/8