Statement of Stockholders' Equity


Statement of Stockholders' Equity
USA
In financial accounting, a statement which presents the balances in a company's stockholders' equity accounts as of the beginning and the end of a particular time period and the changes in each account during the reporting period. The major elements of stockholders' equity include capital stock, additional paid-in capital, retained earnings, treasury stock, unrealized loss on long-term investments, and foreign currency translation gains and losses.
See also

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.