Statement of stockholders' equity
Statement of stockholders' equity is a financial statement showing the beginning stockholders' equity, any changes due to stock issues/repurchases, the amount of net income that is retained, and the ending stockholders' equity.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Statement of stockholders' equity. Statement showing the beginning stockholders' equity, any changes due to stock issues/repurchases, the amount of net income that is retained, and the ending stockholders' equity.
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- Statement of stockholders' equity. A statement that shows by how much a firm's equity changed during the year and why this change occurred.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
