Statement of Shareholders Equity

The details of stockholders’ or shareholders’ equity are considered important enough to warrant their own statement under both GAAP and IAS. This statement provides details of activities in the common and preferred stock accounts (including treasury stock), the retained earnings account, and changes to owners’ equity that do not appear in the income statement (other comprehensive income). These statements for AT&T are presented below.

attshareholdersequity.jpg

For more information, see all articles on: Accounting, Financial Statement Analysis, Fundamental Analysis

See also:
  • The 3-Stage DuPont Model
  • Comprehensive Income
  • Clean Surplus Accounting
  • What is Owners’ Equity
  • Retained Earnings
  • Technical Analysis Explained : The Successful Investor's Guide to Spotting Investment Trends and Turning Points

    The Intelligent Investor: The Classic Text on Value Investing

    Financial Statement Analysis: A Practitioner's Guide, 3rd Edition

    Managing Investment Portfolios: A Dynamic Process (CFA Institute Investment Series)

    Leave a Reply

    You must be logged in to post a comment.