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Product ID: 407304EAU
 

Reading and Understanding a Statement of Changes in Equity

OnDemand Webinar (91 minutes)

Learn how to identify and locate all relevant information regarding equity in an entity's financial statements.Many financial statement users focus on an entity's periodic results of operations and the makeup of its resources and obligations. Equity, meanwhile, is often seen as a single amount to be divided among equity holders in proportion to the amount owned. Due to the use of various types of securities representing equity of an entity, claims are not necessarily divided proportionately. Each transaction affecting stockholders' equity may represent a significant change to the rights of an equity holder and the amount of any distributions an equity holder may be entitled to. Understanding information reported in an entity's financial statements enables a user to interpret what each equity interest represents and to understand the significance of the amounts at which various components of equity are measured on the financial statements. This material will discuss the various components included in stockholders' equity, how the priorities are established for each type of equity interest and amounts attributable to the various equity security holders. You will learn how to identify and locate all relevant information regarding equity in an entity's financial statements. You will be able to read a statement of changes in stockholders' equity and to interpret disclosures in the context of reported equity.

Authors

Mark E. Dauberman, CPA, EMBA, Mark Dauberman Seminars

Agenda

Understanding Stockholders' Equity

• Elements of Financial Statements

• Components of Stockholders' Equity

• Sources of Increases and Decreases to Stockholders' Equity

Content of Stockholders' Equity

• Types of Equity Interests

• Advantages and Disadvantages of Various Equity Securities

• Recognition and Measurement of Stockholders' Equity Included on the Balance Sheet

Reporting Stockholders' Equity

• Reporting Requirements Under GAAP

• Presentation Alternatives

• Examples of Presentation Alternatives

Disclosures Related to Stockholders' Equity

• Disclosures Required Under GAAP

• Evaluating Materiality

• Alternatives for Providing Disclosures

Reading and Understanding the Reporting of Stockholders' Equity

• Statement of Changes to Stockholders' Equity

• Presentation on Balance Sheet

• Presentation in Supplementary Schedule