statement of stockholders' equity
- statement of stockholders' equity
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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.
www.practicallaw.com.
2010.
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