Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for parent companies with subsidiaries.

Learn how FAS 123R affects equity compensation, enhances financial statement transparency, and influences shareholder value. Discover pros, cons, and practical examples.

Stockholders' equity, also known as shareholders' equity or owners' equity, represents the value of each stockholder's ownership or share of a given company. As a business, it's important to highlight ...

Small business owners must deal with numerous accounting reports to monitor their business’s finances and ensure its financial health. Profit and loss statements, accounts receivable aging reports and ...

Corporations must prepare and release several financial reports each year, according to the U.S. Securities and Exchange Commission. Two of these reports are the cash flow statement and the statement ...

The statement of shareholders' equity is a financial document a company issues as part of its balance sheet. It highlights the changes in value to stockholders' or shareholders' equity, or ownership ...

Stockholders' equity is the value of assets a company has remaining after eliminating all its liabilities. Companies with positive trending shareholder equity tend to be in good fiscal health. Those ...