Financial Education

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.

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