Publications
Publications
- 2018
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Abstract
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce students to the shareholders' equity section of the balance sheet. The reading provides the formal definition of shareholders' equity and its four main components—contributed capital, distributions, retained earnings, and accumulated other comprehensive income.
This reading includes one Interactive Illustration: "Retained Earnings and Sustainable Growth."
This is a standalone reading designed to introduce students to the shareholders' equity section of the balance sheet. The reading provides the formal definition of shareholders' equity and its four main components—contributed capital, distributions, retained earnings, and accumulated other comprehensive income.
This reading includes one Interactive Illustration: "Retained Earnings and Sustainable Growth."
Keywords
Citation
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
About The Author
