Shareholders' equity is the prosperity of the owners ofthe firm. It consists of two elements: a) the capital provided by them and b) the earnings produced by the operations and retained in the company.
This articledescribes the way to account for the principal transactions that can impact shareholders' equity: -Capital contributions -Common equity -Preferred stocks -Gains and all-inclusive 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
PUBLICATION DATE: May 04, 2016 PRODUCT #: IES536-PDF-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING
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