Statement of recommended practice and Statement of shareholders' equity: Difference between pages
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''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 == | == See also == | ||
* [[ | * [[Financial reporting]] | ||
* [[ | * [[Statement of recognised income and expense]] | ||
* [[ | * [[Statement of total recognised gains and losses]] | ||
* [[US GAAP]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | |||
Revision as of 16:49, 24 December 2019
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.
