Shareholders' equity is calculated by subtracting liabilities from assets. Components include share capital, retained earnings, net income, and dividends. Apple reported shareholders' equity of $56.7 ...

Corporations must prepare and release several financial reports each year, according to the U.S. Securities and Exchange Commission. Two of these reports are the cash flow statement and the statement ...

Stockholders' equity, also known as shareholders' equity or owners' equity, represents the value of each stockholder's ownership or share of a given company. As a business, it's important to highlight ...

Editor's note: This article originally ran on Oct. 2, 2017. University of Chicago professor Harold Pollack gained some well-deserved attention for his "financial advice on an index card" concept. His ...

Learn how FAS 123R affects equity compensation, enhances financial statement transparency, and influences shareholder value. Discover pros, cons, and practical examples.