Statement of Changes in Equity Flashcards

1
Q

Changes in Owner’s Equity

A
  1. Stock (common and preferred)
  2. Additional Paid-in Capital (APIC)
  3. Retained Earnings
  4. Treasury Stock
  5. Accumulated Other Comprehensive Income (AOCI)
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2
Q

Presentation

A

In footnotes, supplemental schedules or a separate statement

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3
Q

Treasury Stock

A

Repurchase of Stock

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4
Q

SEC requires how many years of statement of changes in owners equity?

A

3

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