Statement of Changes in Equity Flashcards
1
Q
Changes in Owner’s Equity
A
- Stock (common and preferred)
- Additional Paid-in Capital (APIC)
- Retained Earnings
- Treasury Stock
- Accumulated Other Comprehensive Income (AOCI)
2
Q
Presentation
A
In footnotes, supplemental schedules or a separate statement
3
Q
Treasury Stock
A
Repurchase of Stock
4
Q
SEC requires how many years of statement of changes in owners equity?
A
3