Statement of stockholders' equity
Financial Accounting glossary · Stockholders' Equity
Definition
Financial statement reconciling beginning to ending equity by component (common stock, APIC, retained earnings, AOCI, treasury stock).
Statement of stockholders' equity in plain English
"Equity" is the owners' slice of the company — what's left for them after debts. This statement is a year-long play-by-play of how that owners' slice changed: it starts with the beginning amount, then shows each thing that moved it (profits kept in the business, new shares sold, dividends paid out, stock bought back), and lands on the ending amount. Think of it like a receipt showing every deposit and withdrawal in the owners' account. The pieces it breaks out — common stock, APIC, retained earnings, and so on — are just the different labeled compartments that make up that total ownership value.
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Practice Statement of stockholders' equity
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