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Reading and Understanding a Statement of Changes in Equity


Learn how to identify and locate all relevant information regarding equity in an entity's financial statements.

Many financial statement users focus on an entity's periodic results of operations and the makeup of its resources and obligations. Equity, meanwhile, is often seen as a single amount to be divided among equity holders in proportion to the amount owned. Due to the use of various types of securities representing equity of an entity, claims are not necessarily divided proportionately.
Each transaction affecting stockholders' equity may represent a significant change to the rights of an equity holder and the amount of any distributions an equity holder may be entitled to. Understanding information reported in an entity's financial statements enables a user to interpret what each equity interest represents and to understand the significance of the amounts at which various components of equity are measured on the financial statements.
This material will discuss the various components included in stockholders' equity, how the priorities are established for each type of equity interest and amounts attributable to the various equity security holders. You will learn how to identify and locate all relevant information regarding equity in an entity's financial statements. You will be able to read a statement of changes in stockholders' equity and to interpret disclosures in the context of reported equity.



Mark E. Dauberman, CPA, EMBA

Mark E. Dauberman, CPA, EMBA

Mark Dauberman Seminars

  • Founder and Chief Executive Officer of Mark Dauberman Seminars, a provider of continuing professional education and staff training for CPAs and other professionals, entrepreneurs, and other participants in the business community
  • Consultant and technical reviewer providing assistance related to practice management and growth, business planning, internal controls, and compliance with standards
  • University instructor on numerous accounting and business topics at both undergraduate and graduate levels at various universities including California State University (CSU) at Northridge, CSU Los Angeles, Loyola Marymount University, and UCLA
  • Lecturer for the AICPA, the California Society of CPAs (CalCPA), the Association of Government Accountants (AGA), and various other professional organizations
  • Author of CCH’s “Knowledge Based Compilations, Reviews, and Preparation Engagements” and responsible for maintaining CCH checklists for engagements performed in accordance with Statements of Standards for Accounting and Review Services (SSARS)
  • Author of numerous articles for California CPA, a periodical of CalCPA on various financial statement topics such as accounting for leases, revenue recognition, variable interest entities, and other topics
  • Member of AICPA, CalCPA, the Association of Certified Fraud Examiners (ACFE), AGA, and the Philippine Institute of CPAs (PICPA)
  • Executive Masters in Business Administration (EMBA), Drucker School of Management at Claremont Graduate University; undergraduate degree in accounting, CSUN
  • Can be contacted at 310-351-6882 or [email protected]

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