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Shareholder's equity
(Redirected from Shareholders' equity)
In business and accounting, the shareholders' equity refers to the amount of assets that are owned by a company's shareholders.
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Accounting
The shareholder's equity can be calculated as the value of a company's assets less the value of its liabilities. Shareholders' equity appears on the liability side of a company's balance sheet.
Accounts
Accounts listed under shareholders' equity include (example ([1])):
- Stock options
- Stock capital (share capital ) (can include redeemable preferred stock , preferred stock, common stock)
- Retained earnings
- Treasury stock
- Capital surplus (stock capital , share capital , paid in capital )
Financing
Equity financing is the method by which a company raises money by selling shares, for example through an IPO.
See also
Last updated: 05-07-2005 06:43:03
10-26-2009 08:16:03
The contents of this article is licensed from www.wikipedia.org under the GNU Free Documentation License. Click here to see the transparent copy and copyright details
The contents of this article is licensed from www.wikipedia.org under the GNU Free Documentation License. Click here to see the transparent copy and copyright details