Shareholders Equity
Code: 3200
👁 Views: 80
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Represents shareholders rights in joint stock companies, including ordinary shares, preferred shares, share premium, and treasury shares.
Sub-accounts
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IAS 1
Presentation of Financial Statements
US GAAP
ASC 505
Equity
❓ Frequently Asked Questions
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