Statement of shareholders' equity

Financial reporting - US - US GAAP.

Under US accounting, a statement which explains the total net change in shareholders’ equity for the reporting period.

It includes the net earnings (or net loss) for the reporting period, gains or losses not reported in the net earnings figure, and dividends.

Comparable statements under UK accounting and international accounting are the Statement of total recognised gains and losses and the Statement of recognised income and expense.

See also

• Equity
• Financial reporting
• Statement of recognised income and expense
• Statement of total recognised gains and losses
• US GAAP