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  • 2018
  • Other Teaching and Training Material

Financial Accounting Reading: Shareholders' Equity

By: Suraj Srinivasan
  • Format:Print
  • | Language:English
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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."

Keywords

Shareholders' Equity; Accounting; Financial Statements

Citation

Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
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About The Author

Suraj Srinivasan

Accounting and Management
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  • Creating and Measuring Purpose at Viega By: Ethan Rouen, Suraj Srinivasan and James Barnett
  • Burning Glass Technologies: From Data to Product By: Suraj Srinivasan and Amy Klopfenstein
  • Do You Know How Your Teams Get Work Done? By: Rohan Narayana Murty, Rajath B. Das, Scott Duke Kominers, Arjun Narayan, Suraj Srinivasan, Tarun Khanna and Kartik Hosanagar
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